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United States · Bill · S

S. 2610 (97th)

Small Business Debt-Equity Relief Act of 1982

openUnited States· United States Congress· EN

Introduced

8 June 1982

Last action

14 June 1982 · Committee

Status

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

Sponsors

Sen. Chafee, John H. [R-RI], Sen. Weicker, Lowell P., Jr. [R-CT], Sen. Heinz, John [R-PA], Sen. Durenberger, Dave [R-MN], Sen. Mitchell, George J. [D-ME], Sen. Baucus, Max [D-MT], Sen. Symms, Steven D. [R-ID], Sen. Wallop, Malcolm [R-WY], Sen. Bentsen, Lloyd M. [D-TX], Sen. Boschwitz, Rudy [R-MN], Sen. D'Amato, Alfonse [R-NY], Sen. Nunn, Sam [D-GA], Sen. Sasser, Jim [D-TN], Sen. Dixon, Alan J. [D-IL], Sen. Rudman, Warren [R-NH], Sen. Huddleston, Walter (Dee) [D-KY], Sen. Gorton, Slade [R-WA], Sen. Packwood, Bob [R-OR], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Tower, John G. [R-TX], Sen. Hatch, Orrin G. [R-UT], Sen. Cochran, Thad [R-MS], Sen. Leahy, Patrick J. [D-VT], Sen. Melcher, John [D-MT], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Garn, E. J. (Jake) [R-UT], Sen. Stevens, Ted [R-AK], Sen. Thurmond, Strom [R-SC], Sen. East, John P. [R-NC], Sen. Zorinsky, Edward [D-NE], Sen. Stafford, Robert T. [R-VT]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

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.

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

Timeline

  1. 8 June 1982

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 8 June 1982

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 14 June 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

Leesvertaling

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Sponsors

Related records

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Sources

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