H.R. 5123 — A bill to amend the Internal Revenue Code of 1954 to repeal the special leasing provisions enacted by the Economic Recovery Tax Act of 1981.

Summary

Repeals provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations.

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Related Legislation

H.R. 5165A bill to amend the Internal Revenue Code of 1954 to repeal the special leasing provisions enacted by the Economic Recovery Act of 1981.
1981-12-10Referred to House Committee on Ways and Means.
Related
S. 1896A bill to amend the Internal Revenue Code of 1954 to repeal the special leasing provisions enacted by the Economic Recovery Tax Act of 1981.
1981-12-02Committee on Finance requested executive comment from OMB; Treasury Department.
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Legislative Actions

1981-12-07
Introduced in House
1981-12-07
Introduced in House
1981-12-07
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to repeal the special leasing provisions enacted by the Economic Recovery Tax Act of 1981.

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