HR 6429
97th Congress
House
Taxation
Business and commerce
Corporate debt
Corporation taxes
Corporations and Stocks
Income tax
Securities and Investments
Small business
Stocks
Tax administration
Small Business Regulatory Relief Tax Act of 1982
Introduced: May 19, 1982
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 19, 1982
Referred to House Committee on Ways and Means.
May 19, 1982
Introduced in House
Plain-English summary
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.
What's happening now
Referred to House Committee on Ways and Means.
Committees of jurisdiction
1