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United States · Bill · S

S. 1940 (98th)

A bill to amend the Internal Revenue Code of 1954 to deny the deduction for amounts paid or incurred for certain advertisements carried by certain foreign broadcast undertakings.

reportedUnited States· United States Congress· EN

Introduced

6 October 1983

Last action

7 November 1983 · Reported

Status

Committee on Finance. Provisions of measure incorporated into measure H.R. 3398 ordered to be reported.

Sponsors

Sen. Danforth, John C. [R-MO], Sen. Mitchell, George J. [D-ME], Sen. Evans, Daniel J. [R-WA], Sen. Bentsen, Lloyd M. [D-TX], Sen. Gorton, Slade [R-WA], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Cohen, William S. [R-ME], Sen. Heinz, John [R-PA], Sen. Wallop, Malcolm [R-WY], Sen. Symms, Steven D. [R-ID], Sen. Baucus, Max [D-MT]

Subjects

Taxation

Source updated

29 June 2021

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to prohibit a business expense deduction for advertisements placed with a foreign broadcast station and directed to a market in the United States if a similar deduction is denied in the country in which such station is located for an advertisement placed with a U.S. broadcast station and directed to a market in that country.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 6 October 1983

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 6 October 1983

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 12 October 1983

    Committee

    Committee on Finance requested executive comment from OMB, Treasury Department.

    Source: Committee

  4. 7 November 1983

    Reported

    Committee on Finance. Provisions of measure incorporated into measure H.R. 3398 ordered to be reported.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

Sources

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