A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of expenses in attending foreign conventions.

reportedUnited States· United States Congress· EN

Introduced

23 September 1977

Last action

3 October 1978 · Reported

Status

Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1684.

Summary

Amends the Internal Revenue Code to allow a deduction for business expenses allocable to attendance at an unlimited number of foreign conventions or meetings held outside the North American area if the taxpayer establishes that any such meeting is directly related to the active conduct of his trade or business and that it is more reasonable for such meeting to be held outside the North American area than within it.

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

Timeline

23 September 1977
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
23 September 1977
Introduced
Introduced in House
Source: IntroReferral
23 September 1977
Introduced
Introduced in House
Source: IntroReferral
3 October 1978
Reported
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1684.
Source: Committee
3 October 1978
Reported
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1684.
Source: Committee

Votes

No vote records are attached yet.

Versions

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Documents

2 official files

Leesvertaling

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Reported to House with amendment(s)
summary · EN · 3 October 1978
Open at official source
Introduced in House
summary · EN · 23 September 1977
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

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/95th-congress/house-bill/9281
Open data entity: https://api.congress.gov/v3/bill/95/hr/9281
us · 95-hr-9281 · source updated 1 August 2024