A bill to amend the Internal Revenue Code of 1954 to restrict to 10 percent the maximum rate of interest with respect to certain underpayments of individual income tax where a notice of deficiency was not timely sent.

referredUnited States· United States Congress· EN

Introduced

10 August 1984

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to limit to ten percent the maximum rate of interest on certain underpayments of individual income tax where a notice of deficiency was not sent within one year after the later of: (1) the last day for filing of tax returns; or (2) the date such return was filed.

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Documents

1 official file

Introduced in House
summary · EN · 10 August 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/6171
Open data entity: https://api.congress.gov/v3/bill/98/hr/6171