An act to amend the Internal Revenue Code of 1954 with respect to net operating loss carryovers of taxpayers who cease to be real estate investment trusts, to increase interest rates on certain United States retirement bonds, and for other purposes.

Summary

Amends the Internal Revenue Code to provide that the net operating loss carryover period for a taxpaying entity which ceases to be a real estate investment trust shall be the same as the net operating loss carryover period for an entity which continues to qualify as a real estate investment trust.

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

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

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

Documents

6 official files

• Public Law (PDF)

  Public Law · EN · 25 December 1980

  ViewDownloadOpen at official source

• Passed Senate amended

  summary · EN · 13 December 1980

  Open at official source

• Reported to Senate with amendment(s)

  summary · EN · 25 November 1980

  Open at official source

• Passed House amended

  summary · EN · 17 November 1980

  Open at official source

• Reported to House with amendment(s)

  summary · EN · 21 May 1980

  Open at official source

• Introduced in House

  summary · EN · 26 July 1979

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.