United States · Bill · S
S. 3004 (106th)
A bill to amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative housing corporations into condominiums.
Introduced
5 September 2000
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8023-8024)
Sponsors
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Subjects
Discovery layer
Source updated
14 January 2025
Summary
Revises Internal Revenue Code provisions concerning distributions by cooperative housing corporations to provide that: (1) no gain or loss shall be recognized to a cooperative housing corporation on the distribution by such corporation of a dwelling unit to a stockholder in exchange for the stockholder's stock (in such corporation); and (2) no gain or loss shall be recognized to the stockholder as a result of such exchange.
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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 (text)
Introduced in Senate · EN · 5 September 2000
Introduced in Senate (PDF)
Introduced in Senate · EN · 5 September 2000
Introduced in Senate
summary · EN · 5 September 2000
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/106th-congress/senate-bill/3004
- Open data entity: https://api.congress.gov/v3/bill/106/s/3004