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HR 14789 94th Congress House

A bill to extend from 1 to 2 years the maximum period which may elapse between the sale of a residence and the purchase of another in order that gain from such sale will not be recognized for Federal…

Official title: A bill to extend from 1 to 2 years the maximum period which may elapse between the sale of a residence and the purchase of another in order that gain from such… Show full official titleShow less

Official title: A bill to extend from 1 to 2 years the maximum period which may elapse between the sale of a residence and the purchase of another in order that gain from such sale will not be recognized for Federal income tax purposes.

Introduced: July 21, 1976 See on congress.gov
This bill died when the 94th Congress ended
It never became law before the 94th Congress (1975–1976) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 21, 1976
Referred to House Committee on Ways and Means.
Jul 21, 1976
Introduced in House
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 Latest action July 21, 1976

Referred to House Committee on Ways and Means.

Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 14789: A bill to extend from 1 to 2 years the maximum period which may elapse between the sale of a residence and the purchase of another in order that gain from such sale will not be recognized for Federal income tax purposes.. 94th Congress. Open America. https://openamerica.io/bill/94-HR-14789/
MLA
"H.R. 14789: A bill to extend from 1 to 2 years the maximum period which may elapse between the sale of a residence and the purchase of another in order that gain from such sale will not be recognized for Federal income tax purposes.." 94th Congress, 2026, Open America, https://openamerica.io/bill/94-HR-14789/.
Bluebook (legal)
H.R. 14789, 94th Cong. (2026), https://openamerica.io/bill/94-HR-14789/.
Markdown link
[H.R. 14789: A bill to extend from 1 to 2 years the maximum period which may elapse between the sale of a residence and the purchase of another in order that gain from such sale will not be recognized for Federal income tax purposes.](https://openamerica.io/bill/94-HR-14789/)
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