HR 4747 · 103th Congress · Taxation

To amend the Internal Revenue Code of 1986 to allow claims for credits and refunds in certain cases where the statute of limitations is open for the assessment of a deficiency.

Introduced 1994-07-13· Sponsored by Rep. Moran, James P. [D-VA-8]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1994-07-13)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow claims for credits and refunds in cases of a substantial omission relating to an overpayment where the statute of limitations is open for assessment of a deficiency.…

Summarized by Claude AI · Non-partisan · For informational purposes only