United States · Bill · S
S. 1900 (96th)
A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of casualty losses in the case of fruit or nut trees.
Introduced
17 January 1979
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 June 2021
Summary
Amends the Internal Revenue Code to allow an income tax deduction for casualty loss of depreciable fruit or nut trees. Sets a minimum deduction of the fair market value on the date such loss occurs, with a further allowance for an up to ten-year carryback and an up to four-year carryover.
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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 · 17 January 1979
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/96th-congress/senate-bill/1900
- Open data entity: https://api.congress.gov/v3/bill/96/s/1900