S. 873 (102nd): A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of interest income and rental expense in connection with safe harbor leases involving rural electric cooperatives.
Apr 18, 1991
102nd Congress, 1991–1992
Died in a previous Congress
This bill was introduced on April 18, 1991, in a previous session of Congress, but was not enacted.
Senator from Oklahoma
About the bill
- Summary (CRS)
- 4/18/1991--Introduced.Requires interest income from certain qualified leased property transactions of rural electric cooperatives to be offset by rental expenses of such transactions before allocating income or expense to members and ...
Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.
Referred to Committee
Last Action: May 4, 1993
Referred to Committee
Last Action: Jan 30, 1991
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The “S.” in “S. 873” means this is a Senate bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.
The bill’s title was written by its sponsor.
10 cosponsors (6D, 4R) (show)(joined Feb 6, 1992)(joined Feb 20, 1992)(joined Feb 25, 1992)(joined Feb 27, 1992)(joined Feb 27, 1992)(joined Mar 4, 1992)(joined Mar 4, 1992)(joined Mar 4, 1992)(joined Mar 11, 1992)(joined Apr 29, 1992)
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There have been no votes related to this bill.
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Civic Impulse. (2015). S. 873 — 102nd Congress: A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of .... Retrieved from https://www.govtrack.us/congress/bills/102/s873
“S. 873 — 102nd Congress: A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of ....” www.GovTrack.us. 1991. April 1, 2015 <https://www.govtrack.us/congress/bills/102/s873>
|title=S. 873 (102nd)
|accessdate=April 1, 2015
|author=102nd Congress (1991)
|date=April 18, 1991
|quote=A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of ...