Bill H.R. 19790
§ 1237 Real property subdivided for sale
- (a) Pub. L. 91–686, § 2(a)(1), substituted “other than a corporation” for “(including corporations only if no shareholder…
- (b) Pub. L. 91–686, § 2(a)(2), struck out sentence which made subpars. (B) and (C) inapplicable in the case of property…