A bill to amend the Internal Revenue Code of 1954 to raise the rate of interest on underpayment of Federal taxes from 6 to 8 percent and the rate of interest on extensions of time for payment of estate tax from 4 to 6 percent.

referredUnited States· United States Congress· EN

Introduced

30 May 1974

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Raises the rate of interest on underpayment of Federal taxes from 6 to 8 percent and the rate of interest on extensions of time for payment of estate tax from 4 to 6 percent, under the Internal Revenue Code. (Amends 26 U.S.C. 6601)

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Documents

1 official file

Introduced in House
summary · EN · 30 May 1974
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/15120
Open data entity: https://api.congress.gov/v3/bill/93/hr/15120