A bill to amend the Internal Revenue Code of 1954 to terminate the provision added by the Economic Recovery Tax Act of 1981 which permits the transfer of tax benefits through leases.

referredUnited States· United States Congress· EN

Introduced

25 January 1982

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Terminates provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations after 1981.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 25 January 1982
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/5331
Open data entity: https://api.congress.gov/v3/bill/97/hr/5331