United States · Bill · HR
H.R. 4020 (100th)
A bill to amend the Internal Revenue Code of 1986 to exempt small manufacturers from the capitalization rules added by the Tax Reform Act of 1986.
Introduced
25 February 1988
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules the relevant costs of a taxpayer-manufacturer whose receipts for the preceding three years are $10,000,000 or less.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Introduced in House
summary · EN · 25 February 1988
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/100th-congress/house-bill/4020
- Open data entity: https://api.congress.gov/v3/bill/100/hr/4020