Expressing the sense of the House of Representatives with respect to legislation relating to the amortization of goodwill and certain other intangibles.

Summary

Expresses the sense of the House of Representatives that any legislation with respect to the amortization of goodwill and certain other intangibles for Federal income tax purposes should contain a provision permitting taxpayers to elect in a consistent manner the provisions of such legislation with respect to transactions after that date on which H.R. 3035, 102d Congress, was introduced and before the effective date of such legislation.

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Documents

4 official files

• Reported in House (text)

  Reported in House · EN

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• Introduced in House (text)

  Introduced in House · EN

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• Engrossed in House (text)

  Engrossed in House · EN

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• Introduced in House

  summary · EN · 22 November 1991

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