S. 2011 — A bill to amend the Internal Revenue Code of 1954 to eliminate the special leasing rules provided under 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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S. 2010A bill to amend the Internal Revenue Code of 1954 to eliminate the special leasing provisions of the accelerated cost recovery system.
1982-01-28Committee on Finance requested executive comment from OMB; Treasury Department.
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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 of 1954 to eliminate the special leasing rules provided under the Economic Recovery Tax Act of 1981.

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