Summary: S.1831 — 96th Congress (1979-1980)All Information (Except Text)

There is one summary for S.1831. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (09/28/1979)

Amends the Internal Revenue Code to provide that the net operating loss carryover period for a taxpaying entity which ceases to be a real estate investment trust shall be the same as the net operating loss carryover period for an entity which continues to qualify as a real estate investment trust.