S 1915 · 98th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to repeal capital gains tax on disposition of investments in United States real property by foreign countries.

Introduced 1983-10-03· Sponsored by Sen. Goldwater, Barry [R-AZ]· Senate

Bill Progress

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Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 98-947.(1984-06-19)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to repeal the capital gains tax on disposition of investments in U.S. real property by foreign citizens. Repeals the special reporting requirements with respect to U.S. real property interests.…

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