97 STAT. 812 PUBLIC LAW 98-120—OCT. 12, 1983 "(D) *equity capital* means, with respect to the recipient corporation, the sum of its money and other property (in an amount equal to the acijusted basis of such property but disre- garding ac^ustments made on account of depreciation or amorti- zation made during the period described in paragraph (3KD)), less the amount of its indebtedness.". Effective date. (jj) The amendment made by subsection (a) shall become effective note on the date of the enactment of this Act. Approved October 12, 1983. LEGISLATIVE HISTORY—H.R. 3813 (S. 1847): HOUSE REPORT No. 98-376 (Comm. on Ways and Means). SENATE REPORT No. 98-250 accompanying S. 1847 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 129 (1983): Sept. 27, considered and passed House. Sept. 30, considered and passed Senate, amended, in lieu of S. 1847; House concurred in Senate amendment.
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