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United States · Law · HR

H.R. 5901 (111th)

An act to amend the Internal Revenue Code of 1986 to authorize the tax court to appoint employees.

enactedUnited States· United States Congress· EN

Introduced

28 July 2010

Last action

Status

Became Public Law No: 111-366.

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Real Estate Jobs and Investment Act of 2010 - Amends the Internal Revenue Code to: (1) increase from 5% to 10% the allowable ownership interest in real estate investment trust (REIT) stock for purposes of tax exemptions allowed by the Foreign Investment in Real Property Tax Act relating to foreign investment in United States real property interests; and (2) allow an exception to the requirement of notice and opportunity for a hearing prior to a tax levy for any continuous tax levy issued after December 31, 2010, involving a federal contractor. Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.

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Documents

16 official files

Enrolled Bill (text)

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Sources

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