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United States · Bill · HR

H.R. 5563 (97th)

A bill to amend the Internal Revenue Code of 1954 to repeal the special leasing provisions enacted by the Economic Recovery Act of 1981.

openUnited States· United States Congress· EN

Introduced

23 February 1982

Last action

Status

See H.R.4961.

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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Documents

1 official file

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Sources

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