United States · Bill · HR
H.R. 4558 (93rd)
A bill to amend the Internal Revenue Code of 1954, to permit taxpayers to elect to deduct certain disaster losses in the taxable year immediately succeeding the taxable year in which the disaster occurred.
Introduced
21 February 1973
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Permits taxpayers, under the Internal Revenue Code, to elect to deduct disaster losses in the taxable year immediately succeeding the taxable year in which the disaster occurred. (Amends 26 U.S.C. 165 (h))
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 21 February 1973
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/93rd-congress/house-bill/4558
- Open data entity: https://api.congress.gov/v3/bill/93/hr/4558