A bill to amend section 1341 (b) (2) of the Internal Revenue Code of 1954 to clarify the computation of tax where taxpayer restores substantial amount held under claim of right.

referredUnited States· United States Congress· EN

Introduced

26 September 1978

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that refunds or repayments with respect to regulated oil prices shall be subject to the rules for computing the tax where a taxpayer restores a substantial amount held under claim of right.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 26 September 1978
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/14172
Open data entity: https://api.congress.gov/v3/bill/95/hr/14172