United States · Bill · HR
H.R. 6684 (97th)
A bill to delay Treasury regulations on the debt-equity issue.
Introduced
24 June 1982
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
States that no Internal Revenue Service regulations determining whether an interest in a corporation is to be treated as stock or indebtedness shall apply to an instrument issued before 180 days after the regulations are submitted to Congress. Requires that any such proposed regulations shall be consistent with the findings of Congress set forth in this Act if the Secretary of the Treasury chooses to adopt them.
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 24 June 1982
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/6684
- Open data entity: https://api.congress.gov/v3/bill/97/hr/6684