Small Business Debt-Equity Relief Act of 1982

[AI summary unavailable — showing source text] Small Business Debt-Equity Relief Act of 1982 - States that no Intenal Revenue Service regulations determining whether an interest in a corporation is to be treated as stock or indebtedness shall apply to an instrument issued before 180 days after the regulations are submitted to Congress. Requires that any such proposed regulations shall be consistent with the findings of Congress set forth in this Act if the Secretary of the Treasury chooses to adopt them.…