Summary: H.R.6429 — 97th Congress (1981-1982)All Information (Except Text)

There is one summary for H.R.6429. Bill summaries are authored by CRS.

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Introduced in House (05/19/1982)

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.