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United States · Bill · HR

H.R. 4943 (99th)

A bill to repeal the application of Revenue Ruling 86-63, relating to the deductibility of contributions to university athletic funds.

referredUnited States· United States Congress· EN

Introduced

5 June 1986

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Provides that the Internal Revenue Code shall be applied without regard to Revenue Ruling 86-63 or any similar regulation. (Revenue Ruling 86-63 provides that no charitable contribution will be allowed for donations to university athletic scholarship funds if the donor receives the right to purchase season tickets on a preferential basis.)

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Documents

1 official file

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Sources

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