A bill to amend the Internal Revenue Code of 1986 to increase the rollover period on principal residences for taxpayers whose assets are frozen in financial institutions.

referredUnited States· United States Congress· EN

Introduced

26 November 1991

Last action

—

Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to suspend the two-year rollover period on the gain on sale of a principal residence for taxpayers whose deposits are frozen in financial institutions. Prohibits such suspended period from extending beyond four years after the date of sale of such residence.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

Introduced in Senate (text)

View file Download file

Introduced in Senate (text)
Introduced in Senate · EN
View Download Open at official source
Introduced in Senate
summary · EN · 26 November 1991
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/2111
Open data entity: https://api.congress.gov/v3/bill/102/s/2111