U.S. Congress - S.2266 Cooperative Tax Deduction Preservation Act of 2007
S.2266 - Cooperative Tax Deduction Preservation Act of 2007
A bill to amend the Internal Revenue Code to provide for an alternative test for qualifying as a cooperative housing corporation. view all titles (2)
All Bill Titles
- Official: A bill to amend the Internal Revenue Code to provide for an alternative test for qualifying as a cooperative housing corporation. as introduced.
- Short: Cooperative Tax Deduction Preservation Act of 2007 as introduced.
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Official Summary
10/30/2007--Introduced.Cooperative Tax Deduction Preservation Act of 2007 - Amends the Internal Revenue Code to set forth alternative tests for qualifying as a cooperative housing corporation for purposes of the tax deduction for payments to such corporations. Qualifies a corporation if: (Official Summary
10/30/2007--Introduced.Cooperative Tax Deduction Preservation Act of 2007 - Amends the Internal Revenue Code to set forth alternative tests for qualifying as a cooperative housing corporation for purposes of the tax deduction for payments to such corporations. Qualifies a corporation if:
(1) 80% or more of the total square footage of the corporation's property is used or available for use by its tenant-stockholders for residential purposes, or
(2) 90% of the corporation's expenditures are for the acquisition, construction, management, maintenance, or care of its property for the benefit of the tenant-stockholders.
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Recent Blog Coverage
Niedersächsisches Oberverwaltungsgericht - Rechtsprechungsdatenbank
I S. 2266) am 1. Januar 1993 wurde der Begriff der teilweisen Förderung (vgl. § 17 Abs. 4 KHG in der bis zum 31.12.1992 geltenden Fassung) nur in Bezug auf die Situation verwendet, in der ein Krankenhaus nur zum Teil - nämlich im ...
Das Bundesverfassungsgericht
Dezember 1992, BGBl I S. 2266) versucht, die Beitragslast gerade hinsichtlich der Versorgungsbezüge bei einem gröÃeren Teil von Rentenbeziehern zu vergröÃern; diesem Personenkreis sollte nur noch der Zugang zur ...
Das Bundesverfassungsgericht
Dezember 1992, BGBl I S. 2266) versucht, die Beitragslast gerade hinsichtlich der Versorgungsbezüge bei einem gröÃeren Teil von Rentenbeziehern zu vergröÃern; diesem Personenkreis sollte nur noch der Zugang zur freiwilligen ...
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