A bill to amend the Internal Revenue Code of 1954 to provide that the basis adjustments applicable where noncorporate taxpayers acquire certain motor carrier operating authorities shall be similar to the basis adjustments applicable where corporate taxpayers acquire such authorities.

referredUnited States· United States Congress· EN

Introduced

29 September 1982

Last action

—

Status

Referred to House Committee on Ways and Means

Summary

Amends the Economic Recovery Tax Act of 1981 to provide that the basis adjustment for tax deductions for motor carrier operating authorities acquired by a noncorporate taxpayer shall be the same as the adjustments for a corporate taxpayer.

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Documents

1 official file

Introduced in House
summary · EN · 29 September 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/7216
Open data entity: https://api.congress.gov/v3/bill/97/hr/7216