A bill to prohibit proposed regulatory increases in imputed interest rates for tax purposes on loans between related entities 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

Read second time and referred to Senate Committee on Finance.

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 property sales.

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Documents

1 official file

Introduced in Senate
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/senate-bill/164
Open data entity: https://api.congress.gov/v3/bill/97/s/164