A bill to amend the Internal Revenue Code of 1954 with respect to the amount of interest payable on underpayments where individuals not timely notified of result of audit.

Summary

Amends the Internal Revenue Code to provide that where a written report on the results of an examination of an individual's income tax return is not furnished the individual within 30 days after the completion of the examination, no interest will be required to be paid on any underpayment of tax imposed on such individual for the taxable year for the period from the completion of the examination to the date a written report of the examination is furnished the individual.

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Documents

1 official file

• Introduced in House

  summary · EN · 30 July 1985

  Open at official source

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