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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.

referredUnited States· United States Congress· EN

Introduced

13 May 1987

Last action

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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Versions

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Documents

1 official file

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Sources

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