To amend the Internal Revenue Code of 1954 to encourage the purchase and construction of railroad rolling stock by persons other then common carriers.

referredUnited States· United States Congress· EN

Introduced

3 January 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Allows an amortization deduction for income tax purposes to all taxpayers under the Internal Revenue Code of 1954 for the purchase and construction of railroad rolling stock (presently limited to taxpayers who are common carriers).

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Documents

1 official file

Introduced in House
summary · EN · 3 January 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/346
Open data entity: https://api.congress.gov/v3/bill/93/hr/346