A bill to amend the Revenue Act of 1978 to provide that, with respect to the amendments allowing the investment tax credit for single purpose agricultural or horticultural structures, credit or refund shall be allowed without regard to the statute of limitations for certain taxable years to which such amendments apply.

Summary

Full Text

Related Legislation

• H.R. 4718A bill to amend the Revenue Act of 1978 to provide that, with respect to the amendments allowing the investment tax credit for single purpose agricultural or horticultural structures, credit or refund shall be allowed without regard to the statute of limitations for certain taxable years to which such amendments apply.

  1981-10-07Referred to House Committee on Ways and Means.

  Related

Legislative Actions

1. 1981-07-15

   Introduced in Senate

2. 1981-07-15

   Read second time and referred to Senate Committee on Finance.

3. 1981-07-20

   Committee on Finance requested executive comment from OMB; Treasury Department.

4. 1982-05-21

   Subcommittee on Taxation and Debt Management. Hearings held.