S. 2335 (97th): A bill to amend the Internal Revenue Code of 1954 to provide that any small issue which is part of a multiple lot shall meet the requirements of the small issue exemption.

Apr 01, 1982 (97th Congress, 1981–1982)
Died (Referred to Committee)
See Instead:

H.R. 6575 (same title)
Referred to Committee — Jun 10, 1982

H.R. 6261 (same title)
Referred to Committee — May 04, 1982

Lowell Weicker Jr.
Senator from Connecticut
Related Bills
H.R. 6575 (identical)

Referred to Committee
Last Action: Jun 10, 1982

H.R. 6261 (identical)

Referred to Committee
Last Action: May 04, 1982


This bill was introduced on April 1, 1982, in a previous session of Congress, but was not enacted.

Introduced Apr 01, 1982
Referred to Committee Apr 01, 1982

No summaries available.

25 cosponsors (13R, 12D) (show)

Senate Finance

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Primary Source

THOMAS.gov (The Library of Congress)

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S. stands for Senate bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Amends the Internal Revenue Code to qualify multiple lot issues of industrial development bonds for the small issue exemption for purposes of the tax exclusion of interest on such bonds. Requires that such multiple lots be sold at the same time, at the same interest rate, and under a common marketing plan. Requires that a common or pooled security be used to pay debt service on such obligations.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

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