HR 5487 · 97th Congress · Taxation

A bill to repeal the special leasing rules of the Economic Recovery Tax Act of 1981 which permit transfers of tax benefits.

Introduced 1982-02-09· Sponsored by Rep. Downey, Thomas J. [D-NY-2]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: See H.R.4961.(1982-08-19)

Plain Language Summary

[AI summary unavailable — showing source text] Repeals provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations.…

Summarized by Claude AI · Non-partisan · For informational purposes only