A bill to relieve a substantial number of elderly individuals of the necessity of filing a declaration of estimated tax with respect to income from pensions or retirement annuities, or from interest and dividends when it is not in excess of $2,000.

Summary

Provides that no declaration of estimated tax is required under the Internal Revenue Code in the case of a taxpayer who has attained the age of 65, with respect to income from pensions and retirement annuities, or with respect to income from interest or dividends to the extent that such interest or dividend income does not exceed $2,000 during the taxable year. (Amends 26 U.S.C. 6015(a))

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Documents

1 official file

• Introduced in Senate

  summary · EN · 4 April 1973

  Open at official source

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