H.R. 2476 · 109th Congress
To amend the Internal Revenue Code of 1986 to exclude from gross income gain on the sale of certain…
Full title
To amend the Internal Revenue Code of 1986 to exclude from gross income gain on the sale of certain residential leased-fee interests to holders of the leasehold rights.
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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
AbercrombieSponsorNo cosponsors.
Amends the Internal Revenue Code to exclude from gross income gain from the sale of certain residential leased-fee interests to a holder of the leasehold right if such holder is: (1) a lessee of a residential house lot; (2) a lessee of a multi-family residential leasehold unit; (3) an association of apartment owners of a multi-family residential leasehold…
What it does: CRS summary · Introduced in House · May 19, 2005
Amends the Internal Revenue Code to exclude from gross income gain from the sale of certain residential leased-fee interests to a holder of the leasehold right if such holder is: (1) a lessee of a residential house lot; (2) a lessee of a multi-family residential leasehold unit; (3) an association of apartment owners of a multi-family residential leasehold property; or (4) a cooperative housing corporation for a residential leasehold property.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to exclude from gross income gain on the sale of certain residential leased-fee interests to holders of the leasehold rights.
Latest action (May 19, 2005): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: May 19, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.