To exempt the natural aging process in the determination of the production period for distilled spirits under section 263A of the Internal Revenue Code of 1986.

Summary

Amends the Internal Revenue Code to exclude from determination of the production period for distilled spirits any period allocated to the natural aging process for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 16 March 2004

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 16 March 2004

   Introduced

   Introduced in House

   Source: IntroReferral

3. 16 March 2004

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 16 March 2004 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 16 March 2004

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 16 March 2004

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 16 March 2004

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Lewis, Ron [R-KY-2] · R · Sponsor
• Rep. Jefferson, William J. [D-LA-2] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to ← A bill to exempt the natural aging process in the determination of the production period for distilled spirits under section 263A of the Internal Revenue Code of 1986.