A bill to exclude from arbitrage bond classification obligations issued during the period beginning January 1, 1967, through December 31, 1971, by a State, a territory, a possession of the United States, or any political subdivision of any of the foregoing, or by the District of Columbia.

Summary

Excludes from arbitrage bond classification under the Internal Revenue Code those obligations issued which is $5,000,000 or less to redeem obligations issued during the period beginning January 1, 1967, through December 31, 1971, by a State, a territory, a possession of the United States, or any political subdivision of any of the foregoing, or by the District of Columbia. (Amends 26 U.S.C. 103(d))

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1 official file

• Introduced in House

  summary · EN · 18 September 1973

  Open at official source

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