Section 528 of the Internal Revenue Code
GPTKB entity
Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the Internal Revenue Code
|
| gptkbp:amendedBy |
multiple times since enactment
|
| gptkbp:appliesTo |
homeowners associations
condominium management associations residential real estate management associations timeshare associations |
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:excludes |
exempt function income from taxation
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 528 of the Internal Revenue Code
|
| gptkbp:provides |
special tax rules for qualifying associations
|
| gptkbp:purpose |
to provide tax relief for certain property owners associations
|
| gptkbp:requires |
associations to file Form 1120-H
|
| gptkbp:startDate |
1976
|
| gptkbp:taxStatus |
30% on qualifying income
|
| gptkbp:bfsParent |
gptkb:Form_1120-H
|
| gptkbp:bfsLayer |
7
|