A bill to permit persons who convey certain lands in Colorado to the United States for the expansion of the Fort Carson military installation to treat the conveyance of such lands as involuntary conversions for the purposes of section 1033 of the Internal Revenue Code of 1954.

openUnited States· United States Congress· EN

Introduced

10 December 1981

Last action

—

Status

Committee on Finance requested executive comment from OMB; Treasury Department.

Summary

Provides that, for income tax purposes, any conveyance of privately owned lands located in Purgatory River Canyon and Pinon Canyon, Colorado, to the United States for expansion of the Fort Carson military installation shall be treated as an involuntary conversion.

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Documents

1 official file

Introduced in Senate
summary · EN · 10 December 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1933
Open data entity: https://api.congress.gov/v3/bill/97/s/1933