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

19 May 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Revises the Internal Revenue Code to provide that the allowable dollar amount of the tax deduction taken for a charitable contribution which is of a musical, artistic, or similar nature shall be the fair market value of such property at the time of contribution.

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Documents

1 official file

Introduced in House
summary · EN · 19 May 1975
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/7091
Open data entity: https://api.congress.gov/v3/bill/94/hr/7091