S. 2009 — A bill to amend the Internal Revenue Code to eliminate special rules for leases.

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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Legislative Actions

1982-01-25
Introduced in Senate
1982-01-25
Read twice and referred to the Committee on Finance.
1982-01-28
Committee on Finance requested executive comment from OMB; Treasury Department.

A bill to amend the Internal Revenue Code to eliminate special rules for leases.

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