S 456 · 95th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1977-01-26)
Plain Language Summary
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Amends the Internal Revenue Code to allow public utilities to exclude from gross income, as contributions to capital, all amounts received in aid of construction of electric energy or gas facilities.…
Summarized by Claude AI · Non-partisan · For informational purposes only