To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings.

Bill Number

HR 826

Introduced

Mar 1, 2001

Latest Action

Referred to the House Committee on Ways and Means.

Sponsor

Cosponsors

Topics

Agriculture and Food Business income tax Commerce Depreciation and amortization Income tax Restaurants Tax deductions Taxation

Full Text

Votes

Summary

Amends the Internal Revenue Code to classify certain restaurant buildings as 15-year depreciable property.

Actions

Amendments

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