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An act to amend the Internal Revenue Code of 1954 with respect to net operating loss carryovers of taxpayers who cease to be real estate investment trusts, to increase interest rates on certain United States retirement bonds, and for other purposes.

Last updated: 12/24/1980 · Introduced: 7/26/1979

Author: WYCHE FOWLER (D-GA)

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96th CongressenactedOfficial page

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