BILLS-103hr749ih.pdf

December 31, 1992 a taxable year years 1986 the taxable year January 1, 1993 year FEBRUARY 3, 1993 years ending after such date 9-month 4 1992 13 year 1, 1993 years ending after December 31 30 months

the ‘REIT year’ SESSION H. R. 749

Georgia California Texas Massachusetts United States Connecticut the United States of America Virginia

IH

SEC REIT Senate the Committee on Ways and Means PAYNE CONGRESS the Internal Revenue Code State THE HOUSE OF REPRESENTATIVES DANNER MENTS GENERAL.—If House of Representa-

Subparagraph ARCHER SUNDQUIST HANCOCK GILMAN CRANE MORAN HOUGHTON GRANDY JEFFER- LEWIS JOHNSON PICKLE LEHMAN HERGER THOMAS MATSUI MCNULTY PETE GEREN SANTORUM JA- MCCRERY NEAL BUNNING BREWSTER DICKS KOPETSKI ANDREWS CARDIN SHAW

real estate real estate real property rental taxable year taxable tax payer property taxpayer payer businesses performed special rules loss