A bill to amend the Internal Revenue Code of 1954 with respect to the limitation on the deduction of certain amounts for business gifts.

referredUnited States· United States Congress· EN

Introduced

4 April 1973

Last action

4 April 1973 · Introduced

Status

Referred to Senate Committee on Finance.

Summary

Increases, under the Internal Revenue Code, to $200 the maximum cost of an item of tangible personal property which is awarded to an employee by reason of length of service or for safety achievement which is excluded from the definition of "gifts" under such Code. (Amends 26 U.S.C. 274(b) (1) (c))

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

Timeline

4 April 1973
Introduced
Referred to Senate Committee on Finance.
Source: IntroReferral
4 April 1973
Introduced
Introduced in Senate
Source: IntroReferral

Votes

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Versions

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Documents

1 official file

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Introduced in Senate
summary · EN · 4 April 1973
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/1471
Open data entity: https://api.congress.gov/v3/bill/93/s/1471
us · 93-s-1471 · source updated 1 August 2024