H.R. 16226 — A bill to amend the Internal Revenue Code of 1954 to provide an exemption from income taxation for condominium housing associations and certain homeowners' associations and to tax the unrelated business income of such organizations.

Summary

Provides, under the Internal Revenue Code, an exemption from income taxation for condominium housing associations and homeowners' associations and imposes a tax on the unrelated business income of such organizations.

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Related Legislation

H.R. 15313A bill to amend the Internal Revenue Code of 1954 to provide an exemption from income taxation for condominium housing associations and certain homeowners' associations and to tax the unrelated business income of such organizations.
1974-06-11Referred to House Committee on Ways and Means.
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Legislative Actions

1974-08-01
Introduced in House
1974-08-01
Introduced in House
1974-08-01
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to provide an exemption from income taxation for condominium housing associations and certain homeowners' associations and to tax the unrelated business income of such organizations.

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