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United States · Bill · HR

H.R. 2254 (99th)

A bill to amend the Internal Revenue Code of 1954 to permit small businesses to reduce the value of excess inventory.

referredUnited States· United States Congress· EN

Introduced

29 April 1985

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Amends the Internal Revenue Code to permit a domestic trade or business whose equity capital does not exceed $25 million to reduce the value of inventory items which have been held by such taxpayer for more than 12 months.

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Versions

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Documents

1 official file

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Sources

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