United States · Bill · HR
H.R. 4873 (111th)
To exempt the natural aging process in the determination of the production period for distilled spirits under section 263A of the Internal Revenue Code of 1986.
Introduced
17 March 2010
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to exclude from determination of the production period for distilled spirits any period allocated to the natural aging process for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period.
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 17 March 2010
Introduced in House (PDF)
Introduced in House · EN · 17 March 2010
Introduced in House
summary · EN · 17 March 2010
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/111th-congress/house-bill/4873
- Open data entity: https://api.congress.gov/v3/bill/111/hr/4873