United States · Bill · S
S. 379 (103rd)
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.
Introduced
17 February 1993
Last action
—
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 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
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 17 February 1993
Introduced in Senate (PDF)
Introduced in Senate · EN · 17 February 1993
Introduced in Senate
summary · EN · 17 February 1993
Sponsors
No sponsors or actors listed by the 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/103rd-congress/senate-bill/379
- Open data entity: https://api.congress.gov/v3/bill/103/s/379