United States · Bill · HR
H.R. 2047 (102nd)
To amend the Internal Revenue Code of 1986 to provide for the abatement or waiver of interest on certain tax deficiencies.
Introduced
24 April 1991
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to require the Secretary of the Treasury to abate any interest attributable to erroneous advice of the Internal Revenue Service. Requires the Secretary to waive interest on underpayment, nonpayment, or extensions of time for payment, of tax to the extent that the imposition of such interest would be against equity and good conscience.
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 24 April 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/2047
- Open data entity: https://api.congress.gov/v3/bill/102/hr/2047