A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of research or experimental expenditures for purposes of the small issue exemption from the industrial development bond rules.

openUnited States· United States Congress· EN

Introduced

9 September 1981

Last action

—

Status

Subcommittee Hearings Held.

Summary

Amends the Internal Revenue Code to provide that certain research and experimental expenditures will not be taken into account for purposes of the small-issue exemption from the industrial development bond rules.

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Documents

1 official file

Introduced in House
summary · EN · 9 September 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/4444
Open data entity: https://api.congress.gov/v3/bill/97/hr/4444