S 2010 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to eliminate the special leasing provisions of the accelerated cost recovery system.

Introduced 1982-01-25· Sponsored by Sen. Boren, David L. [D-OK]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Committee on Finance requested executive comment from OMB; Treasury Department.(1982-01-28)

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

Cosponsors (8)

6 Democrats2 Republicans