Technical Correction of Section 1034(d) - Amends the Internal Revenue Code to provide that gain from the sale of a taxpayer's residence will not be deferred if within one year (instead of 18 months) before the date of such sale, the taxpayer sold his principal residence at a gain, and such gain was not recognized for income tax purposes.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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