United States · Bill · S
S. 2241 (95th)
A bill to amend the Internal Revenue Code of 1954 to permit long-term lessees to take the amortization deduction, in lieu of depreciation, for rehabilitation of certified historic structures.
Introduced
27 October 1977
Last action
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Status
Referred to Senate Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to allow long term lessees of certified historic structures to amortize on a 60 month basis expenses incurred in rehabilitating the structure.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 27 October 1977
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/2241
- Open data entity: https://api.congress.gov/v3/bill/95/s/2241