[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3209 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 3209

                For the relief of Kevin and Nancy Weiss.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 30, 1993

 Mr. Gingrich introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
                For the relief of Kevin and Nancy Weiss.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ROLLOVER OF GAIN ON SALE OF PRINCIPAL RESIDENCE.

    (a) In General.--For purposes of applying section 1034 of the 
Internal Revenue Code of 1986 (relating to rollover of gain on sale of 
principal residence) with respect to the residence sold by Kevin and 
Nancy Weiss on November 2, 1987, in Ridgefield, Connecticut, the 
residence purchased by Kevin and Nancy Weiss on November 15, 1989, in 
Atlanta, Georgia, shall be treated as purchased within 2 years after 
the date of the sale of such Ridgefield, Connecticut, residence.
    (b) If refund or credit of any overpayment of tax resulting from 
the application of subsection (a) is prevented at any time before the 
close of the 1-year period beginning on the date of the enactment of 
this Act by the operation of any law or rule of law (including res 
judicata), refund or credit of such overpayment (to the extent 
attributable to the application of subsection (a)) may, nevertheless, 
be made or allowed if claim therefor is filed before the close of such 
1-year period.

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