HR 10958 · 95th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to treat, for purposes of the nonrecognition of gain from the sale or exchange of a principal residence, permanently and totally disabled individuals in a manner similar to the treatment of individuals who have attained the age of 65.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1978-02-15)
Plain Language Summary
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Amends the Internal Revenue Code to provide the totally and permanently disabled the same tax exclusion of gain on the sale of a principal residence that is presently provided individuals who have attained the age of 65.…
Summarized by Claude AI · Non-partisan · For informational purposes only