A bill to prohibit proposed regulatory increases in imputed interest rates for tax purposes on loan between related parties and on deferred payments in the case of certain sales of property.

referredUnited States· United States Congress· EN

Introduced

20 January 1981

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Prohibits the issuance of any final Internal Revenue Service regulations which have the effect of increasing the rate of imputed interest with respect to: (1) loans between related organizations, trades, or businesses; or (2) deferred payments in the case of certain sales of property.

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Documents

1 official file

Introduced in House
summary · EN · 20 January 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/953
Open data entity: https://api.congress.gov/v3/bill/97/hr/953