United States · Bill · S
S. 1197 (100th)
A bill to amend the effective date of the provision contained in the Tax Reform Act of 1986 dealing with allocation of indebtedness as payment on installment obligations.
Introduced
13 May 1987
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
(Reported jointly to Senate with amendment, S. Rept. 100-135) Amends the Tax Reform Act of 1986 to make certain provisions relating to allocation of indebtedness as payment on installment obligations effective for taxable years beginning after December 31, 1986, rather than for those ending on such date.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 13 May 1987
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/senate-bill/1197
- Open data entity: https://api.congress.gov/v3/bill/100/s/1197