A bill to remove the discrimination against fiscal year individuals with respect to the changes in the minimum tax on capital gains made by the Revenue Act of 1978.

referredUnited States· United States Congress· EN

Introduced

19 December 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Revenue Act of 1978 to permit a fiscal year taxpayer whose taxable year includes December 31, 1978 to change to a calendar year for 1979 without the approval of the Internal Revenue Service, for purposes of qualifying such fiscal year taxpayers for the exemption of capital gains as an item of tax preference under such Act.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 19 December 1979
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/96th-congress/house-bill/6189
Open data entity: https://api.congress.gov/v3/bill/96/hr/6189