S 567 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code with respect to nonrecognition of gain from the sale or exchange of a residence.

Introduced 1975-02-05· Sponsored by Sen. Humphrey, Hubert H. [D-MN]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1975-02-05)

Plain Language Summary

[AI summary unavailable — showing source text] Revises the Internal Revenue Code to increase the time period to 18 months (now 12 months) during which a taxpayer must purchase a new residence in order to defer any gain on the sale of his old residence.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (8)

4 Democrats4 Republicans