A bill to amend certain provisions of the Internal Revenue Code of 1954 to authorize refund of tax on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood, casualty, or other disaster, or breakage, destruction or other damage (excluding theft) resulting from vandalism or malicious mischief while held for sale.

Summary

Authorizes the refund of tax under the Internal Revenue Code on distilled spirits, wines, rectified products, and beer lost or rendered unmarketable due to fire, flood casualty, or other disaster, or breakage, destruction, or other damage (including theft) resulting from vandalism or malicious mischief while held for sale. (Amends 26 U.S.C. 5065)

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• Introduced in House

  summary · EN · 18 January 1973

  Open at official source

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