United States · Bill · S
S. 3039 (101st)
Real Estate Tax Basis Calculation Technical Correction Act of 1990
Introduced
12 September 1990
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Real Estate Tax Basis Calculation Technical Correction Act of 1990 - Amends the Internal Revenue Code, with respect to the adjusted basis for determining the gain or loss from the sale or other disposition of property, to provide that the cost of real property shall include the estimated costs of future improvements to such property that the seller is contractually obligated to make at the time of sale.
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 12 September 1990
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/3039
- Open data entity: https://api.congress.gov/v3/bill/101/s/3039