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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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
07/14/09
 
 
 
 
 
 
 

Official Summary

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 ho

Official Summary

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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