A bill to amend section 280 of the Internal Revenue Code of 1954 to exclude from the application of such section expenses incurred by an author of a book or similar property in the writing of such book or property.

referredUnited States· United States Congress· EN

Introduced

5 December 1980

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to exempt an author's research and writing expenses from the requirement that the production expenses of a film, sound recording, book, or similar property be charged to capital account. Allows the period for filing a refund claim under this Act to run until one year following the date of enactment.

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Documents

1 official file

Introduced in Senate
summary · EN · 5 December 1980
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/senate-bill/3253
Open data entity: https://api.congress.gov/v3/bill/96/s/3253