A bill to amend the Internal Revenue Code of 1954 to eliminate the special leasing rules provided under the Economic Recovery Tax Act of 1981.

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 25 January 1982

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 25 January 1982

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 28 January 1982

   Committee

   Committee on Finance requested executive comment from OMB; Treasury Department.

   Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 25 January 1982

  Open at official source

Sponsors

• Rep. Baucus, Max [D-MT-1] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to eliminate the special leasing provisions of the accelerated cost recovery system.