United States · Bill · HR
H.R. 4653 (97th)
A bill to amend the Internal Revenue Code of 1954 to repeal the special leasing rules added by the Economic Recovery Tax Act of 1981 which permit transfer of tax benefits.
Introduced
1 October 1981
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Repeals provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 1 October 1981
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/house-bill/4653
- Open data entity: https://api.congress.gov/v3/bill/97/hr/4653