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H.R. 5599 (97th): A bill to provide that recent amendments of section 1239 of the Internal Revenue Code of 1954 shall not apply to a disposition of property if a private letter ruling, issued before the enactment of the amendments, provided that such section would not apply to the disposition.

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Sponsor and status

Feb 24, 1982
97th Congress, 1981–1982
Died in a previous Congress

This bill was introduced on February 24, 1982, in a previous session of Congress, but was not enacted.


Kenneth Holland

Representative for South Carolina's 5th congressional district




Feb 24, 1982

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

H.R. 5599 (97th) was a 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.

This bill was introduced in the 97th Congress, which met from Jan 5, 1981 to Dec 23, 1982. Legislation not enacted by the end of a Congress is cleared from the books.

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“H.R. 5599 — 97th Congress: A bill to provide that recent amendments of section 1239 of the Internal Revenue Code ...” 1982. September 16, 2019 <>

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