H.R. 10183 — A bill to amend the Internal Revenue Code of 1954 to permit long-term lessees to take the amortization deduction, in lieu of depreciation, for rehabilitation of certified historic structures.

Summary

Amends the Internal Revenue Code to allow long term lessees of certified historic structures to amortize on a 60 month basis expenses incurred in rehabilitating the structure.

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Related Legislation

S. 2241A bill to amend the Internal Revenue Code of 1954 to permit long-term lessees to take the amortization deduction, in lieu of depreciation, for rehabilitation of certified historic structures.
1977-10-27Referred to Senate Committee on Finance.
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Legislative Actions

1977-12-01
Introduced in House
1977-12-01
Introduced in House
1977-12-01
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to permit long-term lessees to take the amortization deduction, in lieu of depreciation, for rehabilitation of certified historic structures.

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