HR 6013 · 97th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to repeal the special leasing provisions enacted by the Economic Recovery Tax Act of 1981.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: See H.R.4961.(1982-08-19)
Plain Language Summary
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Repeals provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations, effective April 1982.…
Summarized by Claude AI · Non-partisan · For informational purposes only