Summary: H.R.5014 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.5014. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/29/1992)

Amends the Internal Revenue Code to allow a taxpayer to include up to 160 acres of farmland on which a residence is located in the one-time exclusion of gain from sale of a principal residence by an individual who has attained age 55.