An Act to amend the Internal Revenue Code of 1954 with respect to excise tax on certain trucks, buses, tractors, et cetera, home production of beer and wine, refunds of the taxes on gasoline and special fuels to aerial applicators, and partial rollovers of lump sum distributions.

Summary

Amends the Internal Revenue Code to provide that the constructive retail sales prices for computing the manufacturers excise tax on heavy buses, trucks, and bus and truck bodies and chassis shall be based on the highest price such articles are normally sold for by manufacturers and producers.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

• Public Law (PDF)

  Public Law · EN · 15 October 1978

  ViewDownloadOpen at official source

• Passed Senate amended

  summary · EN · 25 August 1978

  Open at official source

• Introduced in House

  summary · EN · 4 January 1977

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.