United States · Bill · S
S. 2610 (97th)
Small Business Debt-Equity Relief Act of 1982
Introduced
8 June 1982
Last action
—
Status
Committee on Finance requested executive comment from OMB; Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
29 August 2025
Summary
Small Business Debt-Equity Relief Act of 1982 - States that no Intenal Revenue Service regulations determining whether an interest in a corporation is to be treated as stock or indebtedness shall apply to an instrument issued before 180 days after the regulations are submitted to Congress. Requires that any such proposed regulations shall be consistent with the findings of Congress set forth in this Act if the Secretary of the Treasury chooses to adopt them.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 8 June 1982
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/2610
- Open data entity: https://api.congress.gov/v3/bill/97/s/2610