A bill to amend the Internal Revenue Code to 1954 to provide that no interest is payable on income tax deficiencies in the case of returns prepared by the Internal Revenue Service until the expiration of 30 days after notice to the taxpayer of such deficiency.

Summary

Provides under the Internal Revenue Code that no interest is payable on income tax deficiencies in the case of returns prepared by the Internal Revenue Service until the expiration of thirty days after notice to the taxpayer of such deficiency.

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Documents

1 official file

• Introduced in Senate

  summary · EN · 6 May 1975

  Open at official source

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