A bill to amend the Internal Revenue Code of 1954 to provide that certain State and local real property taxes paid by a financial institution on behalf of a mortgagor shall be treated as paid on December 31.

referredUnited States· United States Congress· EN

Introduced

28 March 1985

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to treat as paid by December 31 of the calendar year any amounts paid by a taxpayer to a financial institution in connection with a mortgage loan for payment of State or local real property taxes if such taxes are paid by the financial institution within 45 days after the close of the calendar year.

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Documents

1 official file

Introduced in House
summary · EN · 28 March 1985
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/house-bill/1804
Open data entity: https://api.congress.gov/v3/bill/99/hr/1804