A bill to amend the Internal Revenue Code of 1954 to raise needed additional revenues by increasing the amount of minimum tax imposed on tax preferences.

referredUnited States· United States Congress· EN

Introduced

2 October 1973

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Increases the amount of minimum tax imposed on tax preferences by the Internal Revenue Code. Prohibits a carry over of excess taxes under the minimum tax section. Makes provisions for tax preferences for estates and trusts. (Amends 26 U.S.C. 56)

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Documents

1 official file

Introduced in Senate
summary · EN · 2 October 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/2520
Open data entity: https://api.congress.gov/v3/bill/93/s/2520