A bill to amend the Internal Revenue Code of 1954 to permit farmers and small businesses to obtain the investment credit for used section 38 property acquired from a related party.

referredUnited States· United States Congress· EN

Introduced

7 May 1979

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to permit farmers and small businesses to obtain the investment tax credit for certain types of business property acquired from a related party.

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Documents

1 official file

Introduced in Senate
summary · EN · 7 May 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/senate-bill/1079
Open data entity: https://api.congress.gov/v3/bill/96/s/1079