REAL PROPERTY

Agreements

Taxation: temporary reduction on capital gains for noncorporate taxpayers (H.R. 3628), unanimous consent, 28101 [9NO]

Amendments

Agriculture: limit a previous owner's right of first refusal relative to certain resale of farm property (H.R. 2469), 31396, 31641 [21NO]

Taxation: temporary reduction on capital gains tax for noncorporate taxpayers (H.R. 3628), 28645 [14NO]

———temporary reduction on capital gains for noncorporate taxpayers (H.R. 3628), unanimous-consent agreement, 28103-28106 [9NO]

Analyses

Farm Debt Tax Reform Act (S. 1041), 9837 [18MY]

Articles and editorials

Bryant Bill, 4046 [13MR]

Capital-Gains Shift Could Curb LBO Break-Ups, 1331 [31JA]

Congress Warms to Estate Freeze, 11256 [7JN]

Do Japanese Have the Yen to Take Over a New York Hospital?, 20764 [19SE]

Easier Credit Won't Lower Prices, 20842 [19SE]

Is America For Sale?, 7548 [26AP]

Japanese Investments in the U.S., 26584 [31OC]

Japan's Secret Weapon—The Shadow Warriors—How the Japanese Are Buying Up New York and the U.S., 20766-20770 [19SE]

Next ``Thrift'' Disaster?, 20842 [19SE]

Putting Their Country On the Block—Baby Bankers Sell U.S. Firms to the Japanese, 20764 [19SE]

Selling of America—By FSLIC, Agency Offers U.S. Properties to Foreigners to Aid S&L Rescue, 4236 [15MR]

S&L Bailout II, 20841 [19SE]

Taxpayers Shouldn't Have To Subsidize Mansion Mortgages, 1679 [6FE]

Two Sides of Foreign Investment, 293 [19JA]

Who Owns America?, 10235-10236 [25MY]

Why Insure Richer Housing?, 20840 [19SE]

Bills and resolutions

Agriculture: estate tax increases impact on family-owned farms (see H. Res. 139)

———estate tax valuation (see H.R. 2336)

———regulation of first refusal rights of farmers forced off their land (see S. 1988; H.R. 2469)

Cambridge Redevelopment Authority: acquire, redevelop land and reconvey property in Kendall Square renewal project area (see H.R. 2559)

Dept. of Defense: priority to the Federal Bureau of Prisons in transferring any real property or facility (see S. 1393)

Dept. of HUD: sanctions for improper conveyance or use of properties under an urban homestead program (see H.R. 3078)

Farm Debt Tax Reform Act: enact (see S. 1041)

Farmers Home Administration: sale of farmland at less than fair market value (see S. 1489)

Floods: extend insurance for structures on land subject to imminent collapse or subsidence (see S. 258)

Foreign countries: exceptions to immunities of certain foreign state properties (see H.R. 2163)

Foreign Ownership Disclosure Act: enact (see S. 289; H.R. 5)

Government: environmental remediation for transferred property (see H.R. 3658)

GSA: clarify authority of the administrator relative to the acquisition of certain property in New York, NY (see S. 1827)

Hawaii: consent to Hawaiian Homes Commission Act amendments (see S.J. Res. 154)

Kentucky: relief of land grantors in Henderson, Union, and Webster Counties (see S. 423)

Lewisville Dam, Denton County, TX: conveyance of certain real property to (see H.R. 1514)

Natural gas: State ad valorem property taxes on interstate transmission property (see H.R. 2378)

North Las Vegas, NV: transfer certain real property (see S. 468; H.R. 2067)

Real Estate Settlement Procedures Act: amend (see H.R. 2112)

Rescue squads: donations of Federal surplus property (see H.R. 377)

Sales: inquiry into previous ownership upon purchase (see H.R. 2787)

States: collection of taxes with respect to sales of tangible personal property by nonresidents (see S. 480)

Taxation: amend provisions relative to valuation freezes (see S. 659, 849)

———capital gain exclusion from sale of property acquired from FSLIC (see S. 981; H.R. 447, 448)

———capital gains (see S. 411; H.R. 1029)

———capital gains on transfer of farm property to satisfy indebtedness (see H.R. 3167)

———charitable contributions of appreciated property (see H.R. 173)

———eliminate age requirement for eligibility for one-time exclusion of gain from sale of principal residence (see H.R. 686)

———estate and gift marital deductions relative to the citizenship status of the spouse (see H.R. 2165)

———exclude gain on certain sales of lands subject to ground leases (see S. 59; H.R. 2645)

———exempt properties listed on the National Register of Historic Property from estate taxes (see H.R. 3659)

———extend period during which certain property is to be placed in service to qualify for transition relief (see S. 1866, 1867; H.R. 3433, 3434)

———extend the exemption from the termination of small issue bonds for certain rural properties (see H.R. 2804)

———indexing of the basis of certain assets (see H.R. 232, 504)

———installment payments of taxes on sales of farms and other businesses (see H.R. 2526)

———interest on postponed estate tax (see H.R. 1214)

———passive loss limitation relative to deductions on certain rental real estate activities (see H.R. 2917)

———payment of estate taxes (see H.R. 1162)

———restrictions on tax-exempt bonds used for residential rental properties (see H.R. 151)

———sale of principal residence (see H.R. 1287)

———sales of tangible personal property by nonresident persons (see H.R. 2230)

———State ad valorem property taxes on interstate transmission property (see H.R. 2378)

———temporarily reduce capital gains tax for noncorporate taxpayers (see H.R. 3628)

———treatment of certain real estate activities (see H.R. 3732)

———treatment of certain rents relative to all qualified heirs (see S. 60, 460; H.R. 2268)

———treatment of gain from sale of principal residence relative to health status of certain taxpayers (see S. 1435)

———treatment of gains from the sale of principal residence relative to marriage of taxpayer (see H.R. 1579)

Volunteer fire departments: donations of Federal surplus property (see H.R. 377)

Communications

Hawaiian Homes Commission Act amendments: Dept. of the Interior, 11367 [8JN]

Descriptions

Restrictions on use of tax-exempt bonds for residential rental properties, 147 [3JA]

Letters

Farm Debt Tax Reform Act: Save the Family Farm Coalition, 9838 [18MY]

Federal Housing Administration mortgage insurance program: Gale Cincotta, 20838 [19SE]

Petitions

Plattsburgh, NY, City Council, 14993 [18JY]

Questions and answers

First home plan, 5596 [5AP]

Remarks in House

Agriculture: farm estate tax valuation (H.R. 2336), 8885 [11MY]

———limit a previous owner's right of first refusal relative to certain resale of farm property (H.R. 2469), 11567-11569 [13JN]

Cobb County Developer's Association, GA: tribute, 1665 [2FE]

Dept. of HUD: sanctions for improper conveyance or use of properties under an urban homestead program (H.R. 3078), 18657 [3AU]

Foreign Ownership Disclosure Act: enact (H.R. 5), 292 [19JA], 4046, 4048 [13MR], 7548 [26AP], 9037 [11MY]

GSA: clarify authority of the Administrator relative to the acquisition of certain property in New York, NY (S. 1827), 26957 [2NO]

Mitsubishi Estate Co.: investments in U.S., 26575 [31OC]

Natural gas: State ad valorem property taxes on interstate transmission property (H.R. 2378), 9479 [17MY]

Sales: inquiry into previous ownership upon purchase (H.R. 2787), 13874 [28JN], 13953 [29JN]

Taxation: amend provisions relative to individuals involved in radon prevention in buildings (H.R. 1362), 4015 [9MR]

———application of passive loss limitation relative to deductions on rental properties (H.R. 642), 355 [24JA]

———capital gains, 19960 [11SE]

———capital gains (H.R. 1029), 2227 [21FE]

———capital gains on transfer of farm property to satisfy indebtedness (H.R. 3167), 19461-19463 [4AU]

———effects of estate-freeze rules on family-owned business, 11256 [7JN]

———extend the exemption from the termination of small issue bonds for certain rural properties (H.R. 2804), 14002 [29JN]

———home mortgage interest deduction, 1679 [6FE]

———interest on postponed estate tax (H.R. 1214), 3173 [1MR]

———payment of estate taxes (H.R. 1162), 3043 [28FE]

———repeal estate, gift, and generation skipping taxes, 232 [4JA]

———restrictions on tax-exempt bonds used for residential rental properties (H.R. 151), 147 [3JA]

———sale of principal residence (H.R. 1287), 3560 [7MR], 8807 [10MY]

———sales of tangible personal property by nonresident persons (H.R. 2230), 8198 [4MY]

———temporarily reduce capital gains tax for noncorporate taxpayers (H.R. 3628), 28236, 28240 [9NO]

Remarks in Senate

Agriculture: limit a previous owner's right of first refusal relative to certain resale of farm property (H.R. 2469), 31396 [21NO]

———regulation of first refusal rights of farmers forced off their land (S. 1988), 31577 [21NO]

Dept. of Defense: priority to the Federal Bureau of Prisons in transferring any real property or facility (S. 1393), 16043 [25JY], 21006 [20SE]

Farm Debt Tax Reform Act: enact (S. 1041), 9835 [18MY]

Floods: extend insurance for structures on land subject to imminent collapse or subsidence (S. 258), 1009 [25JA]

Foreign Ownership Disclosure Act: enact (S. 289), 1254 [31JA]

FSLIC: policies and activities, 4235 [15MR]

Hawaii: consent to Hawaiian Homes Commission Act amendments (S.J. Res. 154), 11367 [8JN]

States: collection of taxes relative to sales of tangible personal property by nonresidents (S. 480), 3146 [1MR]

Taxation: amend provisions relative to valuation freezes (S. 849), 7294 [19AP], 16067 [25JY]

———capital gains, 1330 [31JA]

———capital gains (S. 411), 2120, 2122 [9FE]

———repeal estate tax inclusion relative to valuation freezes (S. 659, 838), 4858 [17MR], 16067 [25JY]

———repeal estate tax inclusion relative to valuation freezes (S. 838), 7265 [19AP]

———sales of lands subject to ground leases (S. 59), 669 [25JA]

———tax-free distributions from individual retirement accounts to purchase first house (S. 257), 1008 [25JA]

———temporary reduction on capital gains for noncorporate taxpayers (H.R. 3628), 28645-28659, 28665-28695 [14NO]

———temporary reduction on capital gains for noncorporate taxpayers (H.R. 3628), unanimous-consent agreement, 28100-28106 [9NO]

———treatment of certain rents relative to all qualified heirs (S. 460), 2969 [28FE]

———treatment of gain from sale of principal residence relative to health status of certain taxpayers (S. 1435), 16917 [31JY]

University of Arkansas: lease transfer, 17685 [2AU]

Reports filed

Limit Right of First Refusal Relative to Certain Resale of Farm Property: Committee on Agriculture (H.R. 2469) (H. Rept. 100-81), 11452 [12JN]

Resolutions by organizations

Cobb County Developer's Association, GA, 1665 [2FE]

Texts of

H.R. 1162, payment of estate taxes, 3043 [28FE]

H.R. 2469, limit a previous owner's right of first refusal relative to certain resale of farm property, 11567 [13JN]

H.R. 2804, extend the exemption from the termination of small issue bonds for certain farming properties, 14003 [29JN]

H.R. 2917, amending tax law relative to rental real estate, 14021 [10JY]

H.R. 3078, Dept. of HUD sanctions for improper conveyance or use of properties under an urban homestead program, 18658 [3AU]

H.R. 3167, Farm Debt Tax Reform Act, 19462 [4AU]

H.R. 3628, temporarily reduce capital gains tax for noncorporate taxpayers, 28236-28240 [9NO]

S. 59, taxation on sales of lands subject to ground leases, 669 [25JA]

S. 257, National Flood Insurance Act, 1009 [25JA]

S. 289, Foreign Ownership Disclosure Act, 1256 [31JA]

S. 411, tax treatment of capital gains, 2120 [9FE]

S. 659, repeal estate tax inclusion related to valuation freezes, 4858 [17MR]

S. 849, tax provisions relative to real property valuation freezes, 7295 [19AP]

S. 1041, Farm Debt Tax Reform Act, 9836 [18MY]

S. 1114, amend bankruptcy code relative to State property taxes, 10673 [1JN]

S. 1393, priority to the Federal Bureau of Prisons in transferring any Dept. of Defense real property or facility, 16044 [25JY]

S. 1827, clarify authority of GSA Administrator relative to the acquisition of certain property in New York, NY, 26785 [1NO], 26957 [2NO]

S.J. Res. 154, consent to Hawaiian Homes Commission Act amendments, 11367 [8JN]