HR 14709 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 relating to capital asset defined.

Introduced 1974-05-09· Sponsored by Rep. Bingham, Jonathan B. [D-NY-22]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1974-05-09)

Plain Language Summary

[AI summary unavailable — showing source text] Includes within the definition of capital asset, under the Internal Revenue Code, a tape recording or other method of reproduction or preservation of conversations or matters which may be set down in a letter or memorandum.…

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