A bill to modify the restrictions contained in section 170(e) of the Internal Revenue Code in the case of certain contributions of literary, musical, or artistic composition, or similar property.

referredUnited States· United States Congress· EN

Introduced

18 October 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow an income tax deduction for the current fair market value of charitable contributions of literary, musical, or artistic compositions created by the taxpayer, without any reduction for appreciation.

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Documents

1 official file

Introduced in House
summary · EN · 18 October 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/5650
Open data entity: https://api.congress.gov/v3/bill/96/hr/5650