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United States · Bill · S

S. 1231 (93rd)

A bill to amend the Internal Revenue Code of 1954 to provide that advertising of cigarettes and alcoholic beverages is not a deductible expense.

referredUnited States· United States Congress· EN

Introduced

14 March 1973

Last action

14 March 1973 · Introduced

Status

Referred to Senate Committee on Finance.

Sponsors

Sen. Moss, Frank E. [D-UT]

Subjects

Taxation

Source updated

1 August 2024

Taxation

Summary

Provides that advertising of cigarettes and alcoholic beverages is not a deductible expense under the Internal Revenue Code. (Adds 26 U.S.C. 162(h))

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

Timeline

  1. 14 March 1973

    Introduced

    Referred to Senate Committee on Finance.

    Source: IntroReferral

  2. 14 March 1973

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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