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United States · Bill · S

S. 3149 (95th)

A bill to amend the Internal Revenue Code with respect to loan guarantees for the assistance of the city of New York.

referredUnited States· United States Congress· EN

Introduced

25 May 1978

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

1 August 2024

Summary

Amends the Internal Revenue Code to provide that the payment of interest and principal with respect to federally guaranteed obligations for the assistance of New York City shall be subject to Federal taxation. Sets forth rules for the exchange of guaranteed obligations which lapse under the New York City Loan Guarantee Act of 1978. Excludes such obligations from treatment as capital assets.

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Documents

1 official file

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Sources

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