S. 1936 · 108th Congress
A bill to amend the Internal Revenue Code of 1986 to exclude from unrelated business taxable income the gain or loss on the sale or exchange of certain brownfield sites, and for other purposes.
- Stage
- In committee
- Sponsor
- Max Baucus
- Introduced
- 2003-11-24
- Latest action
- 2003-11-24 · Introduced in Senate
Subjects
Land transfers
Taxation
Tax-exempt organizations
Capital gains tax
Public Lands and Natural Resources
Metropolitan areas
Urban affairs
Income tax
Open space lands
Tax deductions
Environmental Protection
Hazardous wastes
Corporation taxes
Land use
Real property
Tax exclusion
Brownfields
Unrelated business income tax