Amendment97th Congress
5012
- Amendment Number
- 5012
- Purpose
- To amend the Internal Revenue Code of 1954 to provide that certain procedures and adjustments shall be treated as inconsistent with the normalization method of treating public utility property and putting limitations on such retroactive relief.
- Congress
- 97
- Type
- SAMDT
- Submitted Date
- Dec 15, 1982
- Chamber
- Senate
- Update Date
- Aug 13, 2021