United States · Bill · S
S. 1876 (95th)
A bill to amend the Internal Revenue Code of 1954 with respect to the net operating loss deduction allowable in the case of certain taxpayers.
Introduced
18 July 1977
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to allow certain large businesses with severe long term losses a five-year carryback and five-year carryover period for net operating losses.
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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 · 18 July 1977
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/1876
- Open data entity: https://api.congress.gov/v3/bill/95/s/1876