A bill to amend the Internal Revenue Code of 1954 to provide that in certain cases the net operating loss carryover period for a taxpayer who ceases to be real estate investment trust shall be the same as the net operating loss carryover period for a taxpayer who continues to be real estate investment trust.

referredUnited States· United States Congress· EN

Introduced

28 September 1979

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to provide that the net operating loss carryover period for a taxpaying entity which ceases to be a real estate investment trust shall be the same as the net operating loss carryover period for an entity which continues to qualify as a real estate investment trust.

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Documents

1 official file

Introduced in Senate
summary · EN · 28 September 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/1831
Open data entity: https://api.congress.gov/v3/bill/96/s/1831