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Official portrait of Sen. Heflin, Howell [D-AL]

Sen. Heflin, Howell [D-AL]

United States · Official source

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2,803 records where Sen. Heflin, Howell [D-AL] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· SS. 1900 (96th)referred

A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of casualty losses in the case of fruit or nut trees.

United States · United States Congress · 17 January 1979

Amends the Internal Revenue Code to allow an income tax deduction for casualty loss of depreciable fruit or nut trees. Sets a minimum deduction of the fair market value on the date such loss occurs, with a further allowance for an up to ten-year carryback and an up to four-year carryover.