A bill to delay until July 1, 1984, the effective date for regulations prescribed under section 385 of the Internal Revenue Code of 1954, relating to the treatment of interests in corporations as stock or indebtedness, and for other purposes.
Small Business Regulatory Relief Tax Act of 1982 - Delays until July 1, 1984, the effective date of Treasury regulations determining whether an interest in a corporation is to be treated as stock or indebtedness.
Directs the Comptroller General to study and report to Congress on the impact of such regulations on small business.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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