HR 15313 · 93th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to provide an exemption from income taxation for condominium housing associations and certain homeowners' associations and to tax the unrelated business income of such organizations.
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1974-06-11)
Plain Language Summary
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Provides, under the Internal Revenue Code, an exemption from income taxation for condominium housing associations and homeowners' associations and imposes a tax on the unrelated business income of such organizations.…
Summarized by Claude AI · Non-partisan · For informational purposes only