Summary: H.R.4812 — 100th Congress (1987-1988)All Information (Except Text)

There is one summary for H.R.4812. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (06/14/1988)

Amends the Internal Revenue Code to provide that a waiver under an interest rate adjustment clause in connection with tax-exempt bonds issued before August 8, 1986, shall not be treated as resulting in a new issue for purposes of determining the deductibility of interest by a financial institution.