S. 83 — A bill to amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative housing corporations into condominiums.

Summary

Amends the Internal Revenue Code to provide for the nonrecognition of gain or loss resulting from certain distributions by cooperative housing corporations to their stockholders.

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Legislative Actions

2005-01-24
Introduced in Senate
2005-01-24
Sponsor introductory remarks on measure. (CR S255)
2005-01-24
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S255)

A bill to amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative housing corporations into condominiums.

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Summary

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Legislative Actions

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