REAL PROPERTY

Amendments

Public lands: enforcement of acreage limitations relative to Federal reclamation laws (H.R. 2684), H4816 [20JN]

Analyses

Escrow Account Reform Act (H.R. 3542), H7786 [10OC]

Farm Debt Tax Reform Act (S. 900), S4872 [23AP]

Veterans' Loan Asset Sale Act (S. 1517), S10556-S10558 [22JY]

Articles and editorials

Change Tax Code, Stop Hurting Farmers, S9413 [10JY]

Fable of Pozgai's Swamp—A Tale Without Heroes, S7547 [12JN]

Few of the Working Poor Get Houses in S&L Rescue Plan, S9365 [9JY]

Few Will Touch Alaska Loans, S17355 [21NO]

First-Time Buyers Helping To Revive Housing Market, H2123 [10AP]

G.E. Seeks To Sell to Agency Buildings Set Aside for Poor, S9368 [9JY]

Government Fire Sale, H1629 [12MR]

Housing Earmarked for the Poor Is Enriching Big Investors Instead, S9367 [9JY]

Housing the Poor, Sensibly, S10426 [18JY]

Real Estate and the Environment—For Those Who'd Rather Resolve Than Litigate, E3355 [10OC]

RTC's Affordable-Housing Plan Falters, S9364 [9JY]

Solving the Real Estate Crisis, S4083 [21MR]

Taking a Stand on Property Rights, S3619 [19MR]

Tough Frontier—Appraisal Law Terrorizes Alaska's Wilderness, S17355 [21NO]

Bills and resolutions

Affordable Housing Program: extend the special marketing period applicable to single family property (see S. 1436, S9363 [9JY])

Appraisers: licensure requirements (see S. 998, S5406 [7MY])

———State licensing and certification of real estate appraisers (see S. 1967, S16747 [14NO])

Armed Forces: extend eligibility for certain homeowners assistance programs for members affected by force reductions (see H.R. 4012, H11887 [26NO])

———mortgage assistance payments for members who are killed or seriously injured during active duty (see H.R. 1337, H1472 [7MR])

Assateague Island National Seashore: increase acreage limitation (see S. 1254, S7464 [11JN])

Bankruptcy: automatic stay in proceedings relative to State property taxes (see S. 1017, S5502 [8MY])

———interest of the debtor as a tenant relative to the rental of certain residential real property (see H.R. 2202, H2767 [2MY])

———treatment of debtor's income-producing real property (see H.R. 2867, H5340 [10JY])

Black Hills National Forest: convey certain real property to the Black Hills Workshop and Training Center (see S. 1770, S13926 [27SE]; H.R. 3453, H7198 [1OC])

CERCLA: Federal property transferred by Federal agencies (see H.R. 4024, H11888 [26NO])

———identification of real property where no hazardous substance was stored relative to the termination of certain activities (see H.R. 4016, H11888 [26NO])

Corporations: eligibility for the rules applicable to real property subdivided for sale by noncorporate taxpayers (see H.R. 2573, H4097 [6JN])

Crime: forfeiture of property relative to drug crimes (see H.R. 3524, H7648 [8OC])

Ecology: environmental remediation in transfers (see H.R. 1090, H1137 [21FE])

Economy: tax incentives and benefits to revive the real estate market (see H.R. 3798, H10365 [18NO]; H.R. 3824, H10722 [20NO])

Executive departments: ensure use of appropriate Government procedures when taking private property (see S. 50, S435 [14JA])

Farms: taxation of sale of farmland with principal residence (see H.R. 1711, H2135 [10AP])

Federal Agricultural Mortgage Corp.: financial safety and soundness (see H.R. 3300, H6455 [11SE])

Federal Agricultural Mortgage Corporation: supervision and regulation (see H.R. 3214, H6381 [2AU])

Financial institutions: mortgage servicing and availability of technology to escrow agents (see H.R. 3542, H7800 [10OC])

———treatment of advance deposits in escrow accounts (see H.R. 2373, H3160 [16MY])

Government: compensate owners for diminution of value resulting from Federal action (see H.R. 2185, H2685 [1MY])

———establish appropriate Federal procedures and regulations for the taking of private property (see H.R. 1650, H2085 [22MR])

Hazardous substances: prohibit executive departments from selling property contaminated with toxic waste (see H.R. 45, H55 [3JA])

———tax deduction for improvements to mitigate radon gas (see H.R. 1795, H2260 [16AP])

Housing: single family housing mortgage insurance program of the Federal Housing Administration (see H. Con. Res. 257, H11890 [26NO])

Land Use: require purchaser inquiry regarding previous ownership and uses (see H.R. 1217, H1325 [28FE])

National parks and recreation areas: prevent foreign ownership (see H.R. 3726, H9493 [6NO])

National Register of Historic Places: exempt certain real property from estate tax (see H.R. 1180, H1323 [28FE])

Native Americans: tax exemption for income derived from trust or restricted lands (see S. 754, S3929 [21MR])

———treatment of severance and personal property taxes paid to tribal governments (see H.R. 2823, H5267 [27JN])

Oklahoma County, OK: U.S. interest and limitations on the use or conveyance of certain real property (see H.R. 3184, H6316 [1AU])

Pittsburg, CA: removal of public land restrictions relative to fire station use (see S. 1811, S14426 [4OC]; H.R. 2816, H5266 [27JN])

Prisons: priority to Bureau of Prisons in transferring of property from closed or realigned military installations (see H.R. 2762, H5049 [25JN])

Public lands: acquisition and disposition of Federal lands (see H.R. 3038, H5909 [25JY])

———Federal acquisition of private lands on units of local government (see S. 2092, S18335 [26NO])

Radioactive substances: availability of information on radon relative to certain real estate transactions (see S. 791, S4230 [9AP])

Railroads: tax treatment of rail transportation property (see S. 1564, S10951 [25JY])

Real Property Asset Disposition Council: establish (see H.R. 3574, H7980 [16OC])

Resolution Trust Corp.: acquisition of certain property from institutions under conservatorship (see H.R. 2079, H2536 [24AP])

———identification of property with certain values of special significance (see S. 385, S1700 [6FE]; S. 917, S4984 [24AP]; H.R. 901, H990 [6FE])

———limit authority to abrogate residential tenant contracts and leases (see H.R. 2244, H2811 [7MY])

Senior citizens: funding eligibility for certain persons relative to the sale of or eviction from a residence of such persons (see H.R. 1507, H1912 [20MR])

Student aid programs: eligibility relative to the value of personal residences and family farms (see H.R. 3078, H5978 [29JY])

Student loans: exclude value of a family's residence in calculating eligibility for basic grants (see H.R. 190, H59 [3JA])

Taxation: allow first-time home buyers to make withdrawals from personal individual retirement accounts without penalty (see H.R. 352, H80 [4JA]; H.R. 519, H386 [11JA]; H.R. 1074, H1136 [21FE])

———allow withdrawals without penalty from personal individual retirement accounts for first home purchase of child or grandchild (see H.R. 3014, H5817 [24JY])

———at-risk rules for property acquired by foreclosure (see H.R. 3650, H8661 [29OC])

———capital gain on transfer of farm property (see S. 900, S4837 [23AP])

———charitable contributions relative to appreciated property (see S. 359, S1505 [5FE])

———credit for the purchase of a principal residence by a first-time home buyer (see S. 2078, S18335 [26NO])

———credits for acquisition of new passenger vehicles and first homes (see H.R. 4005, H11887 [26NO])

———deductibility of mortgage interest and property taxes by Federal employees receiving overseas housing allowances (see H.R. 3103, H6137 [30JY])

———deductions for business use of a dwelling unit (see H.R. 3599, H8187 [22OC])

———deductions for interest on seller-financed mortgages (see H.R. 2416, H3370 [21MY])

———deductions for removal of architectural barriers to the disabled and senior citizens in principal residences (see H.R. 603, H683 [23JA])

———early withdrawal of individual retirement accounts (see H.R. 3663, H8662 [29OC])

———establish a special valuation of sensitive environmental areas for estate tax purposes (see S. 887, S4836 [23AP])

———establish family savings accounts and penalty-free withdrawals from individual retirement accounts for purchase of a first home (see H.R. 1291, H1455 [6MR])

———establishment of, and deduction of contributions to, home ownership plans (see H.R. 1062, H1135 [21FE])

———estate tax rules on estates of noncitizen international organization employees (see S. 1688, S12182 [2AU]; H.R. 3087, H6137 [30JY])

———exclude from gross estate value of certain land subject to a qualified conservation easement (see H.R. 2149, H2601 [30AP])

———expand the one-time exclusion of capital gains from the sale of a principal residence (see H.R. 3465, H7199 [1OC])

———extension of the mortgage revenue bond provisions and the low-income housing credit (see S. 167, S438 [14JA]; H.R. 149, H58 [3JA])

———incentives to encourage savings for education expenses and home ownership (see H.R. 813, H890 [5FE])

———income from discharge of qualified real property business indebtedness (see H.R. 3651, H8661 [29OC])

———individual retirement accounts relative to the purchase of a first home (see H.R. 3815, H10543 [19NO])

———mortgage revenue bond financing of mortgages for veterans of Operation Desert Shield (see S. 354, S1505 [5FE]; S. 355, S1505 [5FE]

———passive activity losses and credits and depreciation schedule for real estate (see H.R. 4020, H11888 [26NO])

———passive loss limitation on certain rental real estate activities (see H.R. 2133, H2601 [30AP])

———penalty-free withdrawals from individual retirement accounts for first home acquisitions (see H.R. 1114, H1161 [26FE])

———penalty-free withdrawals from individual retirement accounts for purchase of a first home (see H.R. 1352, H1473 [7MR]; H.R. 1696, H2135 [10AP])

———penalty-free withdrawals from individual retirement accounts for repairs of residences damaged by disasters (see H.R. 1153, H1279 [27FE])

———purchase of real property held by Resolution Trust Corp. (see S. 1787, S14042 [1OC])

———real estate activities under the passive loss rules and capital gains preference (see H.R. 3652, H8661 [29OC])

———refundable credit for certain property taxes on principal residences (see H.R. 496, H385 [11JA])

———rental housing for low- and moderate-income families (see H.R. 3874, H10930 [22NO])

———repeal certain limitations on the one-time exclusion of gain on the sale of principal residence (see H.R. 1287, H1455 [6MR])

———restore deduction for retirement savings to pay long-term health care insurance premiums, educational expenses, and first home acquisition costs (see H.R. 2340, H3036 [14MY])

———rollover of gain from sale of farm assets into individual retirement account (see S. 1130, S6355 [22MY]; H.R. 2470, H3623 [23MY])

———rollover period on sale of principal residences for taxpayers whose assets are frozen in financial institutions (see S. 2111, S18336 [26NO])

———rollover proceeds from sale of farm to an individual retirement account (see H.R. 2333, H3036 [14MY])

———sale of farm property by certain farmers who have attained age 65 or by farm corporations (see H.R. 2326, H3035 [14MY])

———settlement of certain estate cases in court (see S. 1701, S12795 [11SE])

———special estate tax valuation rules (see H.R. 3577, H8101 [17OC])

———treatment of certain estate tax benefits relative to rentals within families (see H.R. 2214, H2768 [2MY])

———treatment of certain property of international organizations (see H.R. 3266, H6383 [2AU])

———treatment of certain real estate activities under passive loss rules (see S. 1257, S7464 [11JN]; S. 1952, S16449 [12NO])

———treatment of certain rents relative to all qualified heirs (see H.R. 719, H823 [30JA])

———treatment of charitable contributions of appreciated property (see H.R. 1557, H2014 [21MR])

———treatment of corporations, earned income, estate, and gift taxes (see S. 1900, S15697 [31OC])

———treatment of deduction for interest paid on debt secured by a first or second home (see H. Con. Res. 8, H61 [3JA])

———treatment of gain from sale of principal residence by certain disabled individuals (see H.R. 1076, H1136 [21FE])

———treatment of gain on certain sales of lands subject to ground leases (see S. 13, S434 [14JA])

———treatment of gain on sale of principal residence relative to the health of the taxpayer's family (see S. 1202, S6996 [4JN])

———treatment of gain on sale of principal residence relative to the tax status of the taxpayer's spouse (see S. 1203, S6996 [4JN])

———treatment of long-term real property relative to eminent domain laws (see H.R. 2811, H5266 [27JN])

———treatment of principal residence relative to indexing (see H.R. 890, H990 [6FE])

———treatment of rebates received for State property taxes paid (see H.R. 3594, H8120 [21OC])

———treatment of residences sold at reduced value due to military base closings (see H.R. 3319, H6538 [12SE])

———treatment of sale or exchange of certain farmland (see H.R. 236, H60 [3JA])

———treatment of small builders' income from the sale of certain residential real property (see H.R. 1864, H2373 [17AP])

———treatment of small property and casualty insurance companies (see S. 1314, S8014 [18JN]; H.R. 2768, H5049 [25JN])

———treatment of the sale of a principal residence (see H.R. 3945, H11885 [26NO])

———treatment under the limitations on losses from passive activities (see H.R. 1414, H1757 [13MR])

———valuation of family farm estates (see S. 1045, S5752 [14MY]; S. 1061, S5753 [14MY])

Tustin Marine Corps Air Station, CA: exchange or sale of real property (see H.R. 3759, H9758 [13NO])

Upper Delaware Scenic and Recreational River: transfer of certain real property (see H.R. 1477, H1848 [19MR])

Veterans: mortgage protection life insurance (see H.R. 2987, H5744 [23JY])

———mortgage protection life insurance for certain veterans (see H.R. 201, H59 [3JA])

———payment of principal and interest on certificates evidencing an interest in a certain pool of mortgage loans (see S. 1517, S10554 [22JY])

———pilot project using foreclosed properties to provide shelter to homeless individuals (see H.R. 2059, H2535 [24AP])

Wetlands: protection and preservation of property held by Resolution Trust Corp. (see H.R. 3523, H7648 [8OC])

Court documents

U.S. v. John Pozsgai—U.S. District Court, S7546 [12JN]

Documents

Calista Conveyance and Relinquishment Document, S18657-S18659 [27NO]

Section 8126 of H.R. 2521, Dept. of Defense appropriations, relative to Alaskan Native corporations, S18656 [27NO]

Essays

Tax Simplification—Let's Play Flatball: Karen Quick, S15701-S15706 [31OC]

Explanations

Exclude from gross estate value of certain land subject to a qualified conservation easement (H.R. 2149), E1505 [30AP]

Letters

Calista Corp. land exchange: CBO, S18660 [27NO]

Charitable Gifts of Appreciation Act: Committee on Taxation (Joint), S1601 [5FE]

———Council for American Private Education, S1601 [5FE]

———Salvation Army, S1602 [5FE]

Escrow Account Reform Act: several State Attorney Generals, H7786 [10OC]

FDIC and Resolution Trust Corp.-owned real properties: Com-Land Group, Inc., S2751 [6MR]

Forfeiture of property relative to drug crimes: Cobb County, GA, Board of Commissioners, H8016 [17OC]

———Georgia Bureau of Investigations, H8016 [17OC]

———Georgia Dept. of Public Safety, H8016 [17OC]

Government procedures for taking private property: Dept. of Justice, S7543 [12JN]

———Vice President Quayle, S7543 [12JN]

Legislative reform could revive real estate market: several Senators, S18293 [26NO]

Low-income housing programs: Jack Kemp, Sec. of HUD, S10420 [18JY]

———Representatives Gonzalez and Roukema, and Senator Cranston, S10417 [18JY]

Private property owners' rights: Douglas E. Ericson, S9733 [11JY]

Private property protection rights: Vice President Quayle, S3843 [21MR]

Real estate appraisal reform: First National Bank of Anchorage, S17352, S17353, S17354 [21NO]

Regulatory infringement on private property: Dept. of Justice, S685 [14JA]

———Fairness to Land Owners Committee, S688 [14JA]

———Jimmie A. Abner, S688 [14JA]

———S.T.O.P. (organization), S688 [14JA]

———several organizations, S688 [14JA]

Resolution Trust Corp. activities: Loren T. Hooper, H1610 [12MR]

———Representative Clement, H1610 [12MR]

Resolution Trust Corp. protection of tenants against eviction: David C. Cooke, S2901 [7MR]

Resolution Trust Corp. real properties: Donald H. MacLeod, Jr., S2752 [6MR]

Veterans' Loan Asset Sale Act: Edward J. Derwinski, Sec. of Veterans Affairs, S10556 [22JY]

Lists

Environmental regulations affected by the Private Property Rights Act, S7556 [12JN]

Supporters of Private Property Rights Act, S7544 [12JN]

Memorandums

Real Estate Appraisal Reform: First National Bank of Anchorage, S17354 [21NO]

Release to Congress of Contracts for Sale of Property Held by the Resolution Trust Corp.: Charles V. Dale, H1610 [12MR]

Memorials of legislature

Hawaii, S8006 [18JN], S8590 [25JN], H3280 [20MY]

Remarks in House

Armed Forces: extend eligibility for certain homeowners assistance programs for members affected by force reductions (H.R. 4012), E4080 [26NO]

CERCLA: identification of real property where no hazardous substance was stored relative to the termination of certain activities (H.R. 4016), E4146 [26NO]

Crime: forfeiture of property relative to drug crimes, H8015, H8017, H8018, H8022 [17OC]

———forfeiture of property relative to drug crimes (H.R. 3524), E3314 [8OC], E3339 [9OC]

Czechoslovakia: restitution to original owners of pre-Communist private property, H3454 [22MY]

Economy: national policy priority assignments, H8672 [30OC]

———tax incentives and benefits to revive the real estate market (H.R. 3798), H10284 [18NO]

Financial institutions: mortgage servicing and availability of technology to escrow agents (H.R. 3542), H7784 [10OC]

Forests: protection of non-Federal landowners, H6146 [31JY]

Housing: environmental regulations on development, H5401 [11JY]

———funding for home ownership and assistance programs, H1513-H1525 [7MR]

———single family housing mortgage insurance program of the Federal Housing Administration (H. Con. Res. 257), E4185 [26NO]

Investment: effects of financial speculation, H1857 [20MR]

Japan: economic, social, political, and technological influences in the U.S., H5497 [16JY]

———economic, technological, and industrial influences in the U.S., H10407-H10409 [18NO]

Land use: enforcement of acreage limitations relative to Federal reclamation laws, H4816-H4854 [20JN]

Miami, FL: tribute to Hialeah-Miami Springs Board of Realtors, E3935 [21NO]

Pittsburg, CA: removal of public land restrictions relative to fire station use (H.R. 2816), E2417 [27JN]

Prisons: priority to Bureau of Prisons in transferring of property from closed or realigned military installations (H.R. 2762), E2351 [25JN]

Public lands: require willing sellers in Federal land acquisition procedures, H11376-H11379 [26NO]

Real Property Asset Disposition Council: establish (H.R. 3574), H7870 [16OC], E3422 [17OC]

Resolution Trust Corp.: assets disposition process, H4227, H4229 [11JN]

———funding, H859 [5FE]

———identification of property with certain values of special significance (H.R. 901), H1628 [12MR]

———limit authority to abrogate residential tenant contracts and leases (H.R. 2244), E1636 [7MY]

———sale of farm loans to the Federal Agricultural Mortgage Corp., H6607 [17SE]

Student aid programs: eligibility relative to the value of personal residences and family farms (H.R. 3078), E2747 [29JY]

Taxation: allow first-time home buyers to make withdrawals from personal individual retirement accounts without penalty (H.R. 1074), H1091 [21FE]

———allow first-time home buyers to make withdrawals from personal individual retirement accounts without penalty (H.R. 352), E28 [3JA]

———at-risk rules for property acquired by foreclosure (H.R. 3650), E3580 [29OC]

———credits for acquisition of new passenger vehicles and first homes (H.R. 4005), E4190 [26NO]

———deductibility of mortgage interest and property taxes by Federal employees receiving overseas housing allowances (H.R. 3103), E2782 [31JY]

———deductions for interest on seller-financed mortgages (H.R. 2416), E1879 [22MY]

———deductions for removal of architectural barriers to the disabled and senior citizens in principal residences (H.R. 603), E274 [23JA]

———early withdrawal of individual retirement accounts (H.R. 3663), E3593 [30OC]

———establish family savings accounts and penalty-free withdrawals from individual retirement accounts for purchase of a first home (H.R. 1291), H1424 [6MR]

———estate tax rules on estates of noncitizen international organization employees (H.R. 3087), E2783 [31JY]

———exclude from gross estate value of certain land subject to a qualified conservation easement (H.R. 2149), E1505 [30AP]

———incentives to encourage savings for education expenses and home ownership (H.R. 813), E784 [6MR]

———income from discharge of qualified real property business indebtedness (H.R. 3651), E3578 [29OC]

———inheritance taxes on family farms, H7868 [16OC]

———penalty-free withdrawals from individual retirement accounts for first home acquisitions (H.R. 1114), E626 [26FE]

———penalty-free withdrawals from individual retirement accounts for purchase of a first home (H.R. 1696), H2123 [10AP]

———penalty-free withdrawals from individual retirement accounts for repairs of residences damaged by disasters (H.R. 1153), E652 [27FE]

———real estate activities under the passive loss rules and capital gains preference (H.R. 3652), E3575 [29OC]

———rental housing for low- and moderate-income families (H.R. 3874), E4009 [22NO]

———treatment of certain property of international organizations (H.R. 3266), E2885 [2AU]

———treatment of deduction for interest paid on debt secured by a first or second home (H. Con. Res. 8), E71 [3JA]

———treatment of gain from sale of principal residence by certain disabled individuals (H.R. 1076), E592 [22FE]

———treatment of residences sold at reduced value due to military base closings (H.R. 3319), E3019 [12SE]

———treatment of small builders' income from the sale of certain residential real property (H.R. 1864), E1320 [18AP]

———treatment of small property and casualty insurance companies (H.R. 2768), E2350, E2360 [25JN]

———treatment of the sale of a principal residence (H.R. 3945), E4134 [26NO]

———treatment under the limitations on losses from passive activities (H.R. 1414), H6460, H6461, H6462 [12SE], H6590 [16SE], H6605, H6607, H6648 [17SE], H6678 [19SE], H6694 [23SE], H6804 [25SE], H7124 [1OC], H7204, H7205 [2OC], H7556 [8OC], H7652 [9OC], H7727 [10OC], H8125, H8127 [22OC], H8198 [23OC], H8468, H8470 [24OC], H8583 [29OC], H10998 [22NO], E938, E945 [14MR], E3030, E3036 [12SE], E3284 [3OC], E3305 [8OC], E3897 [19NO]

Wetlands: protection and preservation of property held by Resolution Trust Corp. (H.R. 3523), E3319 [8OC]

Remarks in Senate

Affordable Housing Program: extend the special marketing period applicable to single family property (S. 1436), S9364 [9JY]

Appraisers: licensure requirements (S. 998), S5419 [7MY]

———State licensing and certification of real estate appraisers (S. 1967), S16753 [14NO]

Assateague Island National Seashore: increase acreage limitation (S. 1254), S7465 [11JN], S14837 [16OC]

Bankruptcy: automatic stay in proceedings relative to State property taxes (S. 1017), S5517 [8MY]

Black Hills National Forest: convey certain real property to the Black Hills Workshop and Training Center (S. 1770), S13931 [27SE]

Dept. of Defense: convey certain lands to Lompoc, CA, S12068 [2AU]

Economy: residential and commercial market, S1496 [5FE]

———tax incentives and benefits to revive the real estate market, S18293 [26NO]

Executive departments: ensure use of appropriate Government procedures when taking private property, S7542-S7549, S7552-S7562 [12JN], S13963-S13965 [30SE]

———ensure use of appropriate Government procedures when taking private property (S. 50), S684, S688 [14JA], S3842, S4076 [21MR], S9733 [11JY], S13946 [27SE]

Financial institutions: appraisal process, S17370 [21NO]

———effects of contraction of the thrift industry and new lending regulations, S4082 [21MR]

———title insurance, S17380 [21NO]

Greensboro, NC: Freddie Mac affordable housing program, S9031 [27JN]

Housing: low-income programs, S10416, S10417, S10426, S10427 [18JY]

Mortgages: originator and servicer liabilities of a federally mortgage, S3645 [20MR]

Native Americans: land rights and land exchanges for Native Corporations, S18655 [27NO]

———tax exemption for income derived from trust or restricted lands (S. 754), S4040 [21MR], S17506 [21NO], S18180, S18183, S18184 [26NO]

Pittsburg, CA: removal of public land restrictions relative to fire station use (S. 1811), S14431 [4OC]

Public lands: Federal acquisition of private lands on units of local government (S. 2092), S18410 [26NO]

Radioactive substances: availability of information on radon relative to certain real estate transactions (S. 791), S4243 [9AP]

Railroads: tax treatment of rail transportation property (S. 1564), S10963 [25JY]

Resolution Trust Corp.: identification of property with certain values of special significance (S. 385), S1736 [6FE]

———identification of property with certain values of special significance (S. 917), S5008, S5009 [24AP]

———protection of tenants against eviction, S2900, S2901 [7MR]

Taxation: authorize studies of possible tax credits to stimulate sales of property owned by the FDIC and Resolution Trust Corp., S2739-S2744 [6MR]

———capital gain on transfer of farm property (S. 900), S4870 [23AP]

———capital gains, S9729, S9730 [11JY]

———charitable contributions relative to appreciated property (S. 359), S1600-S1604 [5FE]

———credit for the purchase of a principal residence by a first-time home buyer (S. 2078), S18394 [26NO]

———establish a special valuation of sensitive environmental areas for estate tax purposes (S. 887), S4848 [23AP]

———extension of the mortgage revenue bond provisions and the low-income housing credit (S. 167), S860 [14JA], S1209 [24JA]

———mortgage revenue bond financing of mortgages for veterans of Operation Desert Shield (S. 354), S1595 [5FE]

———mortgage revenue bond financing of mortgages for veterans of Operation Desert Shield (S. 355), S1595 [5FE]

———purchase of real property held by Resolution Trust Corp. (S. 1787), S14052 [1OC]

———rollover of gain from sale of farm assets into individual retirement account (S. 1130), S6374 [22MY], S9412 [10JY]

———rollover period on sale of principal residences for taxpayers whose assets are frozen in financial institutions (S. 2111), S18435 [26NO]

———settlement of certain estate cases in court (S. 1701), S12795 [11SE]

———treatment of certain real estate activities under passive loss rules (S. 1257), S7467-S7469 [11JN], S10431 [18JY], S15029 [22OC]

———treatment of certain real estate activities under passive loss rules (S. 1952), S16455 [12NO]

———treatment of corporations, earned income, estate, and gift taxes (S. 1900), S15699 [31OC]

———treatment of gain on certain sales of lands subject to ground leases (S. 13), S593 [14JA]

———treatment of gain on sale of principal residence relative to the health of the taxpayer's family (S. 1202), S7001 [4JN]

———treatment of gain on sale of principal residence relative to the tax status of the taxpayer's spouse (S. 1203), S7001 [4JN]

———treatment of small property and casualty insurance companies (S. 1314), S8017 [18JN]

———valuation of family farm estates (S. 1045), S5758 [14MY]

———valuation of family farm estates (S. 1061), S5769 [14MY]

Veterans: payment of principal and interest on certificates evidencing an interest in a certain pool of mortgage loans (S. 1517), S10556 [22JY]

———use of Dept. of Veterans Affairs properties for homeless individuals, S6000 [16MY]

Reports filed

Consideration of H.R. 3594, Treatment of Rebates Received for State Property Taxes Paid: Committee on Rules (H. Res. 283) (H. Rept. 102-323), H10364 [18NO]

Conveyance of Certain Real Property Located in the Black Hills National Forest to the Black Hills Workshop and Training Center: Committee on Energy and Natural Resources (S. 1770) (S. Rept. 102-234), S17988 [23NO]

Enhancement of the Financial Soundness of the Federal Agricultural Mortgage Corp.: Committee on Banking, Finance and Urban Affairs (H.R. 3300) (H. Rept. 102-210), H7647 [8OC]

Financial Safety and Soundness of Federal Agricultural Mortgage Corp.: Committee on Agriculture (H.R. 3300) (H. Rept. 102-210), H6720 [23SE]

Increase of Acreage Limitation for the Assateague Island National Seashore: Committee on Energy and Natural Resources (S. 1254) (S. Rept. 102-184), S14587 [8OC]

Tax Exemption for Native Americans for Income Derived From Trust or Restricted Lands: Committee on Indian Affairs (Select) (S. 754) (S. Rept. 102-214), S16746 [14NO]

Resolutions by organizations

Private Property Rights Act: Greater Yellowstone Association of Conservation Districts, S688 [14JA]

Statements

Regulatory Infringement on Private Property: Mark Pollot, S684 [14JA]

Tribute to Raymond R. Maggi, S6757 [23MY]

Summaries

Low-Income Housing Programs, S10417-S10420 [18JY]

Tax Treatment of Rail Transportation Property (S. 1564), S10963 [25JY]

Tables

Home Investment Partnership Program, S10426 [18JY]

Home ownership percentage rates by age, H2123 [10AP]

Texts of

H.R. 1153, penalty-free withdrawals from individual retirement accounts for repairs of residences damaged by disasters, E652 [27FE]

H.R. 1414, tax treatment under the limitations on losses from passive real estate activities, E939 [14MR]

H.R. 2684, enforcement of acreage limitations relative to Federal reclamation laws (as attached to H.R. 429), H4816-H4844 [20JN]

H.R. 2762, priority to Bureau of Prisons in transferring of property from closed or realigned military installations, E2351 [25JN]

H.R. 3319, tax treatment of residences sold at reduced value due to military base closings, E3019 [12SE]

H.R. 3542, Escrow Account Reform Act, H7785 [10OC]

H.R. 3650, at-risk rules in relation to property acquired by foreclosure, E3581 [29OC]

H.R. 3651, taxing income relative to discharge of business indebted real property, E3578 [29OC]

H.R. 3652, real estate activities in relation to passive loss rules and preferential capital gains, E3576 [29OC]

H.R. 3663, early withdrawal of individual retirement accounts, E3593 [30OC]

H.R. 4016, identification of Federal property free of hazardous waste for sale upon termination of use, E4146 [26NO]

S. 13, tax treatment of gain on certain sales of lands subject to ground leases, S593 [14JA]

S. 50, Private Property Rights Act, S685 [14JA]

S. 167, extension of the mortgage revenue bond provisions and the low-income housing credit, S860 [14JA]

S. 354, mortgage revenue bond financing of mortgages for veterans of Operation Desert Shield, S1596 [5FE]

S. 355, mortgage revenue bond financing of mortgages for veterans of Operation Desert Shield, S1596 [5FE]

S. 359, Charitable Gifts of Appreciation Act, S1601 [5FE]

S. 385, Resolution Trust Corp. disposition of assets, S1737 [6FE]

S. 754, Native American tax exemption for income derived from trust or restricted lands, S17506 [21NO], S18184 [26NO]

S. 900, taxation of capital gain on transfer of farm property, S4870 [23AP]

S. 1017, automatic stay in bankruptcy proceedings relative to State property taxes, S5517 [8MY]

S. 1130, rollover of gain from sale of farm assets into individual retirement account, S6375 [22MY]

S. 1254, increase Assateague Island National Seashore acreage limitation, S14837 [16OC]

S. 1257, tax treatment of certain real estate activities under passive loss rules, S7468 [11JN]

S. 1314, Small Property and Casualty Insurance Company Equity Act, S8018 [18JN]

S. 1517, Veterans' Loan Asset Sale Act, S10556 [22JY]

S. 1770, convey certain real property located in the Black Hills National Forest to the Black Hills Workshop and Training Center, S18283 [26NO]

S. 1770, convey certain real property to the Black Hills Workshop and Training Center, S13931 [27SE]

S. 1811, removal of restrictions relative to fire station use in Pittsburg, CA, S14431 [4OC]

S. 1900, Tithe Tax Act, S15700 [31OC]

S. 1967, State licensing and certification of real estate appraisers, S16753 [14NO]

S. 2078, tax credit for the purchase of a principal residence by a first-time home buyer, S18395 [26NO]

S. 2092, Federal Land Acquisition Impact Relief Act, S18410 [26NO]