A bill to amend the Internal Revenue Code of 1954 to provide that taxpayers shall not be required to reduce the amount of casualty loss deductions by the amount of reimbursement anticipated from the cancellation of certain Federal loans made in the case of certain disasters.

referredUnited States· United States Congress· EN

Introduced

3 January 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides, under the Internal Revenue Code, that the taxpayer shall not be required to reduce the amount of reimbursement anticipated from the cancellation of Federal loans made in the case of disasters under the Small Business Act or the Consolidated Farmers Home Administration Act. (Amends 26 U.S.C. 165)

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Documents

1 official file

Introduced in House
summary · EN · 3 January 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/728
Open data entity: https://api.congress.gov/v3/bill/93/hr/728