United States · Bill · HR
H.R. 8736 (94th)
A bill to amend section 174 of the Internal Revenue Code of 1954 to make clear that product development and improvement costs of publishers are research or experimental expenditures and to prohibit the retroactive application of Revenue Ruling 73-395.
Introduced
18 July 1975
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Provides, under the Internal Revenue Code, that product development and improvement (including writing, editing, compiling, illustrating, and designing) costs of publishers are research or experimental expenditures. Prohibits the retroactive application of Revenue Ruling Numbered 73-395.
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 18 July 1975
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/94th-congress/house-bill/8736
- Open data entity: https://api.congress.gov/v3/bill/94/hr/8736