S 3761 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954.

Introduced 1976-08-24· Sponsored by Sen. Buckley, James L. [R-NY]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1976-08-24)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a corporation a charitable deduction for a contribution or a gift to a charitable organization which is to be used outside the United States or its possessions. Authorizes the Secretary of the Treasury to exempt contributions from the provisions of this Act.…

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