United States · Bill · S
S. 2408 (103rd)
A bill to amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on long-term real property which is involuntarily converted as the result of the exercise of eminent domain, without regard to whether the replacement property is similar or of like kind.
Introduced
19 August 1994
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to provide for the nonrecognition of gain on property held for at least ten years which is involuntarily converted as the result of the exercise of eminent domain, without regard to whether the replacement property is similar or of like kind.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 19 August 1994
Introduced in Senate (PDF)
Introduced in Senate · EN · 19 August 1994
Introduced in Senate
summary · EN · 19 August 1994
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/103rd-congress/senate-bill/2408
- Open data entity: https://api.congress.gov/v3/bill/103/s/2408