United States · Bill · S
S. 3082 (102nd)
A bill to amend the Internal Revenue Code of 1986 to allow a waiver of the 3-year limitation on claiming a credit or refund.
Introduced
27 July 1992
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to waive the three-year limitation on claiming a credit or refund upon a showing of good cause and reasonable diligence by the taxpayer.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 27 July 1992
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/3082
- Open data entity: https://api.congress.gov/v3/bill/102/s/3082