United States · Bill · HR
H.R. 4732 (98th)
A bill to revise tax law relating to publisher inventories.
Introduced
2 February 1984
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 allow a taxpayer engaged in the trade or business of publishing books or other published material to value excess inventory at its net realizable value. Defines "excess inventory" as that part of inventory of books or other published material which the taxpayer reasonably expects will be disposed of at less than full realization of cost.
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 2 February 1984
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/98th-congress/house-bill/4732
- Open data entity: https://api.congress.gov/v3/bill/98/hr/4732