U.S. Congress - H.R.3207 To amend the Internal Revenue Code of 1986 to exclude from gross income gain on the sal...
H.R.3207 - To amend the Internal Revenue Code of 1986 to exclude from gross income gain on the sale of certain residential leased-fee interests to holders of the leasehold rights.
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- Official: To amend the Internal Revenue Code of 1986 to exclude from gross income gain on the sale of certain residential leased-fee interests to holders of the leasehold rights. as introduced.
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Official Summary
7/14/2009--Introduced.Amends the Internal Revenue Code to exclude from gross income gain from the sale of certain residential leased-fee interests to a holder of the leasehold right if such holder is: (1) an association of apartment owners of a multi-family residential leasehold property;Official Summary
7/14/2009--Introduced.Amends the Internal Revenue Code to exclude from gross income gain from the sale of certain residential leased-fee interests to a holder of the leasehold right if such holder is:(1) an association of apartment owners of a multi-family residential leasehold property; or
(2) a cooperative housing corporation for a residential leasehold property. Terminates such exclusion after 2014.
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