S 2733 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide for special application of the at risk rules in certain leasing situations.

Introduced 1982-07-15· Sponsored by Sen. Dixon, Alan J. [D-IL]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Committee on Finance requested executive comment from OMB; Treasury Department; Health and Human Services Department.(1982-07-19)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to revise the at-risk rules as applied to sale and leaseback arrangements for depreciable property.…

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

Cosponsors (1)

1 Democrat
Sen. Nunn, Sam [D-GA]GA