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HR 6172 98th Congress House Taxation Agriculture and Rural Affairs Commerce Farms Housing and Community Development Housing and Housing Finance Housing finance Income tax Interest Real property Tax administration

A bill to amend the Internal Revenue Code of 1954 to clarify the application of the imputed interest and interest accrual rules in the case of sales of residences, farms, and real property held for…

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A bill to amend the Internal Revenue Code of 1954 to clarify the application of the imputed interest and interest accrual rules in the case of sales of residences, farms, and real property held for trade, business or investment purposes.

Introduced: August 10, 1984 See on congress.gov
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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
Aug 10, 1984
Referred to House Committee on Ways and Means.
Aug 10, 1984
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt from the application of imputed interest rules: (1) the first $250,000 of the sale price of residential property sold by an individual; (2) the first $1,000,000 of the sale price of farm property; and (3) the first $500,000 of the sale price of business, trade, or investment property.

What's happening now August 10, 1984

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Sep 11, 1984
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6172: A bill to amend the Internal Revenue Code of 1954 to clarify the application of the imputed interest and interest accrual rules in the case of sales of residences, farms, and real property held for trade, business or investment purposes.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-6172/
MLA
"H.R. 6172: A bill to amend the Internal Revenue Code of 1954 to clarify the application of the imputed interest and interest accrual rules in the case of sales of residences, farms, and real property held for trade, business or investment purposes.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-6172/.
Bluebook (legal)
H.R. 6172, 98th Cong. (2026), https://openamerica.io/bill/98-HR-6172/.
Markdown link
[H.R. 6172: A bill to amend the Internal Revenue Code of 1954 to clarify the application of the imputed interest and interest accrual rules in the case of sales of residences, farms, and real property held for trade, business or investment purposes.](https://openamerica.io/bill/98-HR-6172/)
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