A bill to provide that the crediting of an overpayment of income tax to estimated tax liability shall be determined without regard to Revenue Ruling 83-111.

Summary

Provides that the crediting of an overpayment of income tax to estimated tax liability shall be determined without regard to Revenue Ruling 83-111 (holding that the period of underpayment of estimated tax runs from the due date of the installment of the estimated tax to the date the election to apply the overpayment is made).

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

Timeline

1. 30 September 1983

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 30 September 1983

   Introduced

   Introduced in House

   Source: IntroReferral

3. 30 September 1983

   Introduced

   Introduced in House

   Source: IntroReferral

4. 27 June 1984

   Committee

   See H.R.4170.

   Source: Committee

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 · 30 September 1983

  Open at official source

Sponsors

• Rep. Schulze, Richard T. [R-PA-5] · R · Sponsor
• · hswm00 · Standing

Related records

• related to ← Deficit Reduction Act of 1984