A bill to amend the Internal Revenue Code of 1954 to provide an exemption from income taxation for certain income of condominium housing associations, home-owner associations, and cooperative housing corporations.

referredUnited States· United States Congress· EN

Introduced

15 January 1975

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Provides, under the Internal Revenue Code, an exclusion from income taxation for income of condominium housing associations, homeowner associations, and cooperative housing corporations operated for the management, maintenance, landscaping, and repair of common areas and dwellings.

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Documents

1 official file

Introduced in Senate
summary · EN · 15 January 1975
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/senate-bill/63
Open data entity: https://api.congress.gov/v3/bill/94/s/63