HR 883 · 98th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to exclude certain activities of closely-held corporations from the at risk rules.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1983-01-25)
Plain Language Summary
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Amends the Internal Revenue Code to exclude from the at-risk rules with respect to deductible losses certain closely-held corporations.…
Summarized by Claude AI · Non-partisan · For informational purposes only