H.R. 1936 — A bill to amend the Internal Revenue Code of 1954 to allow taxpayers to value any excess inventory of books and other published material at its net realizable value.

Summary

Amends the Internal Revenue Code to allow taxpayers to value any excess inventory of books, maps, sheet music, periodicals, or similar printed material at the net realizable value of such inventory.

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Related Legislation

H.R. 4176A bill to amend the Internal Revenue Code of 1954 to allow taxpayers to value any excess inventory of books and other published material at its net realizable value.
1981-07-16Referred to House Committee on Ways and Means.
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Legislative Actions

1981-02-18
Introduced in House
1981-02-18
Introduced in House
1981-02-18
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to allow taxpayers to value any excess inventory of books and other published material at its net realizable value.

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