HR 12648 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide that canceled checks shall be treated as prima facie evidence of any payment for which an income tax deduction is claimed.

Introduced 1976-03-18· Sponsored by Rep. Brinkley, Jack [D-GA-3]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1976-03-18)

Plain Language Summary

[AI summary unavailable — showing source text] Stipulates that a canceled check shall be treated as prima facie evidence of any expenditure allowable as a tax deduction under the Internal Revenue Code.…

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