S. 58 · 108th Congress
A bill to amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative…
Full title
A bill to amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative housing corporations into condominiums.
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
InouyeSponsorNo cosponsors.
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 such corporation if such distribution is in exchange for the stockholder's stock in…
What it does: CRS summary · Introduced in Senate · Jan 7, 2003
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative housing corporations into condominiums.
Latest action (Jan 7, 2003): Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S59)
Policy area: Taxation · Origin: Senate · Introduced: Jan 7, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.