A bill to correct inequities arising from the effective date of temporary tax provisions by extending the time by which certain donations may be certified as historically significant.

Summary

Provides that taxpayer transfers of interests in property between December 17, 1980, and January 1, 1981, which are certified within one year of the date of enactment of this Act by the Secretary of the Interior to the Secretary of the Treasury as being of historic significance shall have such certification treated as having been made at the time of transfer for purposes of charitable contribution tax deductions. Waives for one year the statutes of limitations regarding overpayments of tax and assessments of tax deficiencies resulting from the application of this Act.

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Documents

1 official file

• Introduced in House

  summary · EN · 4 February 1987

  Open at official source

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