A bill to provide that for taxable years beginning before 1980 the Federal income tax deductibility of flight training expenses shall be determined without regard to whether such expenses were reimbursed through certain veterans educational assistance allowances.

Summary

Amends the Internal Revenue Code to provide that in the case of tax years before 1980, the determination of whether a trade or business expense deduction is allowable for flight training expenses shall be made without regard to whether the taxpayer was reimbursed for any portion of such expenses through certain veterans educational assistance allowances.

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2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 10 March 1992

  Open at official source

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