Summary: H.R.6021 — 98th Congress (1983-1984)All Information (Except Text)

There is one summary for H.R.6021. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/25/1984)

Amends the Internal Revenue Code to repeal rules relating to the determination of the issue price of certain debt instruments issued for property.

Amends the Tax Reform Act of 1984 to repeal the revisions made to rules for the imputation of interest on certain deferred payments. Provides that the Internal Revenue Code shall be applied and administered as if such revisions had not been enacted.