Installment Sales of Unimproved Lots

Resolved that NAHB urge Congress to amend the Internal Revenue Code to conform to Congressional intent that the definition of the term “common infrastructure” includes the construction of such facilities as a common gateway or entrance, a golf course and club house or any recreational facility intended for general public use with respect to the development.


Resolution originally adopted:
1995/09 No. 6

Committee with primary jurisdiction:

  • Federal Government Affairs Committee

 

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