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United States · Bill · HR

H.R. 10415 (95th)

A bill to extend the effective date of the prepaid interest limitations of the Tax Reform Act of 1976 for fiscal year individuals.

referredUnited States· United States Congress· EN

Introduced

19 January 1978

Last action

Status

Referred to House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

1 August 2024

Summary

Amends the Tax Reform Act of 1976 to delay for one year, in the case of individuals whose taxable year is a fiscal year, the limitations imposed by such Act on the deduction of prepaid interest by cash basis taxpayers.

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Documents

1 official file

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Sources

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