United States · Bill · S
S. 2541 (100th)
A bill to amend the Internal Revenue Code of 1986 to exclude from gross income the gain on certain sales of lands subject to ground leases.
Introduced
20 June 1988
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to exclude from gross income any gain derived from the sale, on or before December 31, 1995, to the lessee of land subject to a ground lease and on which the only buildings are residential.
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
1 official file
Introduced in Senate
summary · EN · 20 June 1988
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/senate-bill/2541
- Open data entity: https://api.congress.gov/v3/bill/100/s/2541