HR 4817 · 101th Congress · Taxation
To amend the Internal Revenue Code of 1986 to treat certain commercially reasonable financing provided to a partnership by a related person as if it were provided by an unrelated lender for purposes of the partnership allocation rules.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1990-05-15)
Plain Language Summary
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Amends the Internal Revenue Code to treat certain commercially reasonable financing provided to a partnership by a related person as if it were provided by an unrelated lender for purposes of the partnership allocation rules.…
Summarized by Claude AI · Non-partisan · For informational purposes only