United States · Bill · S
S. 2010 (97th)
A bill to amend the Internal Revenue Code of 1954 to eliminate the special leasing provisions of the accelerated cost recovery system.
Introduced
25 January 1982
Last action
—
Status
Committee on Finance requested executive comment from OMB; Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Repeals provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 25 January 1982
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/97th-congress/senate-bill/2010
- Open data entity: https://api.congress.gov/v3/bill/97/s/2010