A bill to amend the Internal Revenue Code of 1954 to provide that nonrecognition of gain on the sale of a principal residence shall apply where one of the spouses who occupied the old residence dies before occupying the new residence.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that the nonrecognition of gain on the sale of a principal residence which is rolled over into the purchase of a new principal residence shall apply in cases where a spouse who occupied the old residence dies before occupying the new residence.…