United States · Bill · S
S. 3062 (98th)
A bill to deal with imputed interest rates.
Introduced
4 October 1984
Last action
—
Status
Committee on Finance requested executive comment from OMB, Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to revise the method of calculating imputed interest rates for certain deferred payments. Sets such rate at 12 percent, compounded semiannually, for total unstated interest. Sets the test rate for stated interest at ten percent, compounded semiannually.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 4 October 1984
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/98th-congress/senate-bill/3062
- Open data entity: https://api.congress.gov/v3/bill/98/s/3062