A bill to amend the Internal Revenue Code of 1954 to provide that interest credited on a deposit or account in a bank or other financial institution shall not be included in income if such interest cannot be withdrawn because of a bankruptcy or other insolvency proceeding.

referredUnited States· United States Congress· EN

Introduced

21 February 1984

Last action

—

Status

Referred to Subcommittee on Select Revenue Measures.

Summary

Amends the Internal Revenue Code to provide that interest credited on a deposit or account in a bank or other financial institution shall not be included in income if such interest cannot be withdrawn because of bankruptcy or other solvency proceedings.

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Documents

1 official file

Introduced in House
summary · EN · 21 February 1984
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/house-bill/4872
Open data entity: https://api.congress.gov/v3/bill/98/hr/4872