Miscellaneous Revenue Act of 1982

Summary

Amends the Crude Oil Windfall Profit Tax Act of 1980 to defer until December 31, 1982, the effective date of the requirement that in cases of corporate liquidations a corporation inventorying goods under the last-in, first-out (LIFO) method of accounting treat the LIFO recapture amount with respect to distributed inventory assets as ordinary income.

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

Timeline

1. 7 October 1981

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 7 October 1981

   Introduced

   Introduced in House

   Source: IntroReferral

3. 7 October 1981

   Introduced

   Introduced in House

   Source: IntroReferral

4. 9 December 1981

   Reported

   Ordered to be Reported (Amended).

   Source: Committee

5. 9 December 1981

   Committee

   Committee Hearings Held.

   Source: Committee

6. 14 December 1981

   Calendars

   Placed on Union Calendar No: 248.

   Source: Calendars

7. 14 December 1981

   Reported

   Reported to House (Amended) by House Committee on Ways and Means. Report No: 97-405.

   Source: Committee

8. 14 December 1981

   Reported

   Reported to House (Amended) by House Committee on Ways and Means. Report No: 97-405.

   Source: Committee

9. 15 December 1981

   Introduced

   Received in the Senate.

   Source: IntroReferral

10. 15 December 1981

    Passed

    Passed House (Amended) by Voice Vote.

    Source: Floor

11. 15 December 1981

    Passed

    Passed/agreed to in House: Passed House (Amended) by Voice Vote.

    Source: Floor

12. 15 December 1981

    Floor

    Called up by House Under Suspension of Rules.

    Source: Floor

13. 16 December 1981

    Floor

    Considered by Senate.

    Source: Floor

14. 16 December 1981

    ResolvingDifferences

    Senate requests a conference. Appoints conferees. Dole; Packwood; Wallop; Long; Byrd, of VA.

    Source: ResolvingDifferences

15. 16 December 1981

    Passed

    Passed/agreed to in Senate: Passed Senate with amendments by Voice Vote.

    Source: Floor

16. 16 March 1982

    ResolvingDifferences

    House Requested a Conference and Speaker Appointed Conferees: Rostenkowski, Gibbons, Rangel, Stark, Ford (TN), Conable, Duncan, Frenzel.

    Source: ResolvingDifferences

17. 16 March 1982

    ResolvingDifferences

    House Concurred, in Senate Amendments , with Amendments by Unanimous Consent.

    Source: ResolvingDifferences

18. 16 March 1982

    NotUsed

    Resolving differences -- House actions: House Concurred, in Senate Amendments , with Amendments by Unanimous Consent.

    Source: NotUsed

19. 30 March 1982

    Passed

    Senate agreed to request for conference. Appointed conferees. Dole; Packwood; Wallop; Long; Byrd, of VA.

    Source: ResolvingDifferences

20. 30 March 1982

    Passed

    Senate disagreed to House amendment to Senate amendment by Voice Vote.

    Source: Floor

21. 30 March 1982

    Passed

    Resolving differences -- Senate actions: Senate disagreed to House amendment to Senate amendment by Voice Vote.

    Source: NotUsed

22. 19 May 1982

    ResolvingDifferences

    Conference held.

    Source: ResolvingDifferences

23. 19 May 1982

    ResolvingDifferences

    Conference committee actions: Conference held.

    Source: ResolvingDifferences

24. 23 September 1982

    ResolvingDifferences

    Conference held.

    Source: ResolvingDifferences

25. 23 September 1982

    ResolvingDifferences

    Conference committee actions: Conference held.

    Source: ResolvingDifferences

26. 1 October 1982

    Passed

    Senate agreed to conference report by Voice Vote.

    Source: ResolvingDifferences

27. 1 October 1982

    ResolvingDifferences

    Conference report filed: Conference Report 97-929 Filed in House.

    Source: ResolvingDifferences

28. 1 October 1982

    Passed

    Conference report agreed to in Senate: Senate agreed to conference report by Voice Vote.

    Source: ResolvingDifferences

29. 1 October 1982

    Passed

    House Agreed to Conference Report by Voice Vote.

    Source: ResolvingDifferences

30. 1 October 1982

    Passed

    Conference report agreed to in House: House Agreed to Conference Report by Voice Vote.

    Source: ResolvingDifferences

31. 1 October 1982

    ResolvingDifferences

    Conference Report 97-929 Filed in House.

    Source: ResolvingDifferences

32. 12 October 1982

    Floor

    Measure Signed in Senate.

    Source: Floor

33. 13 October 1982

    Floor

    Presented to President.

    Source: Floor

34. 13 October 1982

    President

    Presented to President.

    Source: President

35. 25 October 1982

    Became law

    Became Public Law No: 97-362.

    Source: President

36. 25 October 1982

    President

    Signed by President.

    Source: President

37. 25 October 1982

    Became law

    Signed by President.

    Source: BecameLaw

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

7 official files

• Public Law (PDF)

  Public Law · EN · 26 October 1982

  ViewDownloadOpen at official source

• Conference report filed in House

  summary · EN · 1 October 1982

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

• House agreed to Senate amendment with amendment

  summary · EN · 16 March 1982

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

• Passed Senate amended

  summary · EN · 16 December 1981

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

• Passed House amended

  summary · EN · 15 December 1981

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

• Reported to House with amendment(s)

  summary · EN · 14 December 1981

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

• Introduced in House

  summary · EN · 7 October 1981

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Jenkins, Edgar L. [D-GA-9] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1954 to conform the net operating loss carryback and carryforward treatment of the Federal National Mortgage Association to that of other financial institutions.
• related to ← A bill to amend the effective date provision of section 403(b)(3) of the Windfall Profit Tax Act of 1980 (Public Law 96-223) to further defer the effective date of certain provisions providing for the recognition as income of LIFO inventory amounts.
• related to ← A bill to provide that certain amounts transferred to State unemployment funds will continue to be available for payment of administrative expenses, and for other purposes.
• related to ← A bill to amend title 5, United States Code, to restore eligibility for unemployment compensation for certain ex-service members, and for other purposes.
• related to ← Miscellaneous Revenue Act of 1981
• related to ← A bill to repeal the provision of the Omnibus Reconciliation Act of 1981 which provides that certain ex-service members will not be eligible for unemployment compensation.
• related to ← A bill to amend title 5, United States Code, to limit eligibility for unemployment compensation for ex-servicemembers, and for other purposes.
• related to ← A bill to repeal the change made by the Omnibus Budget Reconciliation Act of 1981 in the eligibility requirements for receipt of unemployment benefits by ex-service members.

Showing 8 of 20 related records.

Related across the Repo ecosystem

Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.