Summary: H.R.4643 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for H.R.4643. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/25/1998)

Amends provisions of the Internal Revenue Code concerning the exclusion of gain from the sale of a principal residence to treat lands which are contiguous to a principal residence and which were farmed for five years before the sale of the principal residence as part of such residence.