United States · Bill · S
S. 1826 (96th)
A bill to provide that for purposes of section 165 of the Internal Revenue Code of 1954 losses from Dutch Elm disease shall be treated as casualty losses.
Introduced
26 September 1979
Last action
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Status
Referred to Senate Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
14 June 2021
Summary
Requires the treatment of property losses resulting from Dutch Elm disease as casualty losses for deductions from gross income with respect to the individual income tax under the Internal Revenue Code.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 26 September 1979
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/96th-congress/senate-bill/1826
- Open data entity: https://api.congress.gov/v3/bill/96/s/1826