REAL PROPERTY

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Members of Congress—don't hurt homeowners, renters, farmers, and small business! National Association of Realtors, 26652 [25SE]

Amendments

Agriculture: imputed interest rates on sale or exchange of certain real property (S. 2894), 23874 [10AU], 25780 [18SE]

Douglas County, NV: transfer of certain lands (S. 1160), 30109 [4OC]

Analyses

Relief From Imputed Interest Rates on Sale of Certain Real Property, 30492-30493 [5OC]

Articles and editorials

Bulk Sales—It Failed in Philadelphia, 1357 [1FE]

Falsified Papers Gave Homes to Indigent Buyers, 1357-1360 [1FE]

How HUD Let Speculators Get Rich at the Poor's Expense, 1353-1357 [1FE]

Imputed Interest Rules Hit Investor Loan Assumptions, 25781 [18SE], 31858 [11OC]

John C. Long, 22326 [3AU]

Noted South Carolina Developer, Landowner John C. Long Dies, 22325 [3AU]

Realtors Launch Last-Minute Drive Against Deficit-Reduction Proposal, 19707 [28JN]

Rehabilitation of Old and Historic Buildings (excerpt), 11214 [8MY]

Shelter Group—Employing a Range of Solutions, 4196 [1MR]

Surplus-Land Program Hits Hard Times, 15558 [8JN]

Tax Law's Effect on Agriculture Under Scrutiny, 20018 [29JN]

There Is a Strong and Growing Case for Looking at Agricultural Tax Shelters, 20018 [29JN]

Time To Coordinate Tax and Agricultural Policy, 20018 [29JN]

Bills and resolutions

Agriculture: assistance to certain borrowers for meeting increases in real estate mortgage loan payments (see H.R. 5837)

———tax credit for sale of property at its value to small or beginning farmers (see H.R. 5300)

———treatment of leases between family members for purposes of the special estate tax valuation (see H.R. 5070)

Capital gains tax: disposition of foreign investments in U.S. real property (see H.R. 5673)

Committee for a National Museum of the Building Arts: GSA authorization to convey property (see S. 2605)

Credit unions: clarify tax treatment of sale/leaseback transactions (see S. 2913)

Divorce or separation decree: make nondischargeable, debts for liabilities under the terms of a property settlement (see H.R. 5825)

Drug abuse: forfeiture of illegal profits (see S. 2591)

Elbow Canyon, AZ: selling of certain property (see H.R. 5834)

Estate tax: repeal (see H.R. 5484)

Farmers Home Administration: 5-year prohibition against employees acquiring interest in certain lands or real estate (see S. 2406; H.R. 5123)

Farmlands: promote conservation (see H.R. 5837)

Federal Home Loan Bank Board: delay effective date of regulations on limitations on direct investment in real estate and service corporations (see H. Con. Res. 363)

Foreign diplomatic missions: reimbursement for tax-exempt status (see H.R. 5677)

Foreign investors: withholding tax on disposition of certain U.S. interests (see H.R. 5326)

GSA: notification to State and local governments of disposal of surplus property (see S. 2636)

Housing: home equity conversions through sale leaseback transactions (see H.R. 5302)

Imputed interest rates: repeal certain provisions of Deficit Reduction Act (see S. 3062)

International organizations: reimbursement for tax-exempt status (see H.R. 5677)

IRS: levy and seizure of property (see S. 2400)

Jackson, Harold L. and Anne A.: GSA conveyance of real property (see H.R. 5683)

Lake Summer State Park, NM: authority to sell certain property (see H.R. 6234)

McClintock House, Waterloo, NY: budget waiver for consideration of H.R. 4596 (see S. Res. 423), 20480 [23JY]

Medicare: prohibit reevaluation of facilities and equipment for depreciation and interest purposes (see H.R. 5408)

Mortgages: repeal changes made by 1984 Tax Reform Act (see H.R. 6021)

Mountrail County, ND: amend proposed conveyance of property to park commission (see S. 2682)

Muskegon County, MI: conveyance of certain, to soil conservation district (see H.R. 5660)

Pritchett, Ernest and Dianna: confirm conveyance of certain real property (see S. 2721; H.R. 5820)

Raleigh County, WV: authorize GSA transfer of certain property interests (see H.R. 5941)

Religious property: penalty for crimes against (see H.R. 6045)

Salt River Pima-Maricopa Indian Community, AZ: administration and probate of certain estates (see H.R. 5703)

Seized and forfeited property: centralized management and disposal (see H.R. 6363)

Taxation: clarify application of imputed interest and interest accrual rules in case of sales of residences or farms (see S. 2894)

———clarify application of imputed interest rates (see H.R. 6172)

———clarify treatment of certain residential sales (see H.R. 5648)

———credit for sale of property at its value to small or beginning farmers (see H.R. 5300)

———home equity conversions through sale leaseback transactions (see H.R. 5302)

———imputed interest rates (see S. 3032; H.R. 6306)

———prohibit imputed interest rates on sale or exchange of farm and small business (see S. 2822)

———real estate investment trusts (see H.R. 6236)

———repeal capital gains tax on disposition of foreign investments (see H.R. 5673)

Utah: conveyance of any Federal right, title, or interest in certain real property (see H.R. 5597)

Wetlands: transfer of real property interests for natural area preservation purposes (see H.R. 5900)

Brochures

Disposal of Surplus Real Property for Public and Private Use: GSA (excerpt), 10894 [3MY]

Examples

Application of imputed interest rates effect on home sale under H. Con. Res. 328, 20014 [29JN]

Explanations

Imputed interest compromise, 31892 [11OC]

Letters

Agricultural taxation policy: sundry, 17603 [20JN]

Disposal of Government property: Federal Property Review Board, 10896 [3MY]

Imputed interest rates: Donald H. Treadwell for the National Association of Realtors, 31858 [11OC]

———Senator Melcher, 20014 [29JN]

Purchase of surplus real property by Federal agencies: OMB, 17174 [19JN]

Tax-exempt entity leasing (sundry), 32084 [11OC]

Memorials of legislature

Guam

Petitions

Revenue Bonds: Honolulu, HI, City Council, 10343 [30AP]

———Syracuse, NY, City Council, 10342 [30AP]

Questions and answers

Imputed interest rates, 31859-31861 [11OC]

Remarks in House

American Property Rights Protection Act: enact (H.R. 5634), 11917, 11941 [10MY]

Douglas County, NV: transfer of certain lands (S. 1160), 30108 [4OC]

Foreign Investment in Real Property Tax Act: repeal (H.R. 5673), 12967 [18MY]

Land interest: allow longer time for determining (H.J. Res. 158), 31715 [10OC]

National Property Management Association: tribute, 26934 [25SE]

Principal residence: extend period for tax rollover of gain (H.R. 5894), 17210 [19JN]

Real estate investment trusts: tax status, 8833-8836 [11AP]

Real Estate Investment Trusts Tax Provisions Revision Act: enact (H.R. 6236), 25263 [13SE]

Real estate syndications, 4036 [1MR]

Residential property sales: tax treatment of certain (H.R. 5648), 11905 [10MY]

Seller financing: interest provisions (H.R. 6172), 24178 [10AU]

———proposed modifications (H.R. 6021), 21366 [26JY], 22081 [1AU], 28158, 28162 [1OC]

Waste sites: require notification of contents to buyers, 7889 [4AP]

Remarks in Senate

Agriculture: imputed interest rates on sale or exchange of certain real property, 19707 [28JN], 20014-20016, 20074-20079 [29JN]

———imputed interest rates on sale or exchange of certain real property (S. 2822), 19660 [28JN]

———imputed interest rates on sale or exchange of certain real property (S. 2894), 21623-21625 [31JY], 25780 [18SE]

———limit to the national median household income the amount of off-farm income which could be sheltered by farm losses (S. 2833), 20017 [29JN]

———taxation policy, 17603 [20JN]

Armed Forces: rollover of gain on sale of private residence by personnel stationed overseas (S. 2498), 7103 [29MR]

Capital gains: tax status, 8682-8689 [11AP]

Condominium conversions: tax treatment of sales, 9224 [12AP]

Credit unions: clarify tax treatment of sale/leaseback transactions (S. 2913), 22641 [7AU]

Depreciation allowances: tax status, 9198-9204 [12AP], 11214 [8MY]

Dept. of HUD: property disposition policies, 1353 [1FE]

Douglas County, NV: transfer of certain lands (S. 1160), 27178 [26SE]

Estate tax: alternate valuation date, 9188 [12AP]

Family farms: preserve integrity, 8700 [11AP]

Farmland Protection Policy Act: implement, 17746-17747 [21JN]

Fish and Wildlife Service: prohibit condemnation of private property for the Cache River project, Arkansas, 28343 [2OC]

Foreign Investment in Real Property Tax Act: repeal (S. 1915), 19705 [28JN]

Hawaiian Homes Commission Act: congressional consent to blood quantum requirements amendments (S.J. Res. 291), 11285 [8MY]

Lake Sumner State Park, NM: authorize Sec. of the Interior to sell certain property (H.R. 6234), held at desk, 28853 [3OC]

Partnership interests: extend period for marketing, 31896, 31898 [11OC]

Payments in Lieu of Tax Act: introduction (S. 2255), 1791 [3FE]

Pritchett, Ernest and Dianna: confirm conveyance of certain real property (S. 2721), 14120 [24MY], 27789 [28SE]

Real estate: imputed interest rates on sale or exchange of certain real property, 26652 [25SE], 27657 [28SE], 27912 [29SE]

———imputed interest rates on sale or exchange of certain real property (S. 3032), 27504 [27SE]

———relief from imputed interest rates on sale, 30486-30494 [5OC], 31170-31182 [10OC], 31855-31862, 31889-31894, 32125 [11OC]

Real estate investment trusts: tax status, 8438 [9AP], 8545 [10AP], 9236 [12AP]

Real Property Disposal Act: enact (S. 2636), 10894-10897 [3MY], 15557 [8JN]

Rental property: sale-leaseback transactions, 9156 [12AP]

———relief from imputed interest rates (S. 3062)-32128 [11OC]

St. Elizabeths Hospital, Washington, DC: require master plan for use of certain property, 30708 [5OC]

Seller-financed: tax treatment (S. 2930), 23326 [9AU], 27912 [29SE]

Taxation: relief from imputed interest rates on sales (S. 3062), 29168 [3OC]

Utah: conveyance of Government right, title, or interest in certain real property (H.R. 5597), unanimous-consent request, 28840 [3OC]

Reports

Acquisition of Title to McClintock House, Waterloo, NY: Committee on Energy and Natural Resources (H.R. 4596) (S. Rept. 98-558), 20479 [23JY]

———Committee on Energy and Natural Resources (S. 2331), 20479 [23JY]

Budget Waiver for Consideration of H.R. 4596, Acquisition of Title to McClintock House, Waterloo, NY: Committee on Energy and Natural Resources (S. Res. 423), 20479 [23JY]

Conveyance by Southern Pacific Transportation Co. to Ernest and Dianna Pritchett: Committee on Governmental Affairs (S. 2721), 27498 [27SE]

Family Farm Integrity: Committee on Ways and Means (1976 excerpt), 8700 [11AP]

Foreign Investment in Real Property Tax Act: Dept. of the Treasury (excerpt), 19705 [28JN]

Resolutions by organizations

Public land sales: National Association of Counties, 10896 [3MY]

Statements

Agricultural Investments and Taxation (sundry excerpts), 20017 [29JN]

Capital Gains Tax Status: John F. Kennedy, 8685 [11AP]

———National Small Business Association, 8685 [11AP]

Farm Real Estate Market: Judy Doeracher, 4163 [1MR]

Imputed Interest Rates: Dept. of the Treasury (excerpt), 20078 [29JN]

National Municipal Policy: National League of Cities, 10896 [3MY]

Real Estate Syndicators: Mitchell Hochberg (excerpt), 20076 [29JN]

Summaries

Inpact Aid—Administration's Fiscal Year 1985 Program, 7624 [3AP]

Real Estate Investment Trusts Tax Provisions Revision Act (H.R. 6236), 25263 [13SE]

Tables

Land ownership in U.S., 10692 [2MY]

Parcels of surplus real property donated and sold, 10895 [3MY]

Public benefit programs discount conveyances, 10895 [3MY], 15557 [8JN]

Telegrams

Imputed interest rates: Donald H. Treadwell for the National Association of Realtors, 31170 [10OC]

Texts of

S. 1160, transfer of certain land in Douglas County, NV, 27178 [26SE], 30108 [4OC]

S. 2636, Real Property Disposal Act, 10897 [3MY]

S. 2721, conveyance of certain real property to Ernest and Dianna Pritchett, 14120 [24MY], 27790 [28SE]

S. 2822, imputed interest rates on sale or exchange of certain real property, 19661 [28JN]

S. 2833, limit to the national median household income the amount of off-farm income which could be sheltered by farm losses, 20019 [29JN]

S. 2894, imputed interest rates on sale or exchange of certain agricultural property, 21624 [31JY]

S. 2913, clarify tax treatment of sale/leaseback transactions of credit unions, 22641 [7AU]

S. 3032, equitable imputed interest rates on sale or exchange of certain real property, 27504 [27SE]

S. 3062, relief from imputed interest rates on sale, 29168 [3OC]

S.J. Res. 291, congressional consent to Hawaiian Homes Commission Act blood quantum requirements amendments, 11285 [8MY]