United States · Bill · S
S. 2733 (97th)
A bill to amend the Internal Revenue Code of 1954 to provide for special application of the at risk rules in certain leasing situations.
Introduced
15 July 1982
Last action
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Status
Committee on Finance requested executive comment from OMB; Treasury Department; Health and Human Services Department.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to revise the at-risk rules as applied to sale and leaseback arrangements for depreciable property.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 15 July 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/2733
- Open data entity: https://api.congress.gov/v3/bill/97/s/2733