United States · Bill · HR
H.R. 7392 (96th)
A bill relating to the treatment of certain expenses includible in the income of the recipient.
Introduced
20 May 1980
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to exempt amounts paid as entertainment expenses which are includible in the gross income of the recipient, who is not an employee of the taxpayer, from the requirement that such expenses be shown to be directly related to the active conduct of the taxpayer's trade or business in order to qualify for tax deductibility.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 20 May 1980
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/96th-congress/house-bill/7392
- Open data entity: https://api.congress.gov/v3/bill/96/hr/7392