United States · Bill · S
S. 2086 (98th)
A bill to revise tax law relating to publisher inventories.
Introduced
11 November 1983
Last action
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Status
Committee on Finance requested executive comment from OMB, Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
29 June 2021
Summary
Amends the Internal Revenue Code to allow a taxpayer engaged in the trade or business of publishing books or other published material to value excess inventory at its net realizable value. Defines "excess inventory" as that part of inventory of books or other published material which the taxpayer reasonably expects will be disposed of at less than full realization of cost.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 11 November 1983
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/98th-congress/senate-bill/2086
- Open data entity: https://api.congress.gov/v3/bill/98/s/2086