To waive interest and penalties on failures to properly complete schedule D of Form 1040 for 1997.

Summary

Prohibits any interest, penalty, addition to the tax, or additional amount from being imposed under the Internal Revenue Code on any underpayment attributable to a failure to properly complete schedule D of Form 1040 for a taxable year ending during 1997 if: (1) the return for such year is filed on or before the due date (including extensions) for filing such return; and (2) such failure is due to reasonable cause and not to willful neglect.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 22 May 1998

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• Introduced in House (PDF)

  Introduced in House · EN · 22 May 1998

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• Introduced in House

  summary · EN · 22 May 1998

  Open at official source

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