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United States · Bill · HR

H.R. 1726 (103rd)

To amend the Internal Revenue Code of 1986 to require the Internal Revenue Service to pay interest on late refunds of certain required payments made by entities electing not to have a required taxable year.

referredUnited States· United States Congress· EN

Introduced

20 April 1993

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Amends the Internal Revenue Code to require the Internal Revenue Service to pay interest on late refunds of required payments by partnerships or S corporations electing not to have a required taxable year.

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Documents

3 official files

Introduced in House (text)

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Sources

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