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.

3.0.0 3207 2023-01-11T13:18:29Z 2023-01-11T13:18:29Z House H HR 2009-07-14 111 hswm00 Ways and Means Committee House Standing Referred to 2009-07-14T14:31:40Z 2009-07-14 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2009-07-14 Introduced in House IntroReferral Intro-H 9 Library of Congress 2009-07-14 Introduced in House IntroReferral 1000 9 Library of Congress A000014 Rep. Abercrombie, Neil [D-HI-1] NEIL ABERCROMBIE D HI 1 N H001042 Rep. Hirono, Mazie K. [D-HI-2] Mazie Hirono D HI K. 2 2009-07-14 True Taxation Cooperative and condominium housing Housing finance and home ownership Income tax rates Taxation

00 2009-07-14 Introduced in House 2009-08-05T19:55:36Z 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) an association of apartment owners of a multi-family residential leasehold property; or (2) a cooperative housing corporation for a residential leasehold property. Terminates such exclusion after 2014.

]]>

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. Display 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. Official Title as Introduced 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. Introduced in House IH Introduced in House 2009-07-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111hr3207ih/xml/BILLS-111hr3207ih.xml 2009-07-14 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.