United States · Bill · S
S. 1471 (93rd)
A bill to amend the Internal Revenue Code of 1954 with respect to the limitation on the deduction of certain amounts for business gifts.
Introduced
4 April 1973
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
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))
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 4 April 1973
Sponsors
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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