S 1239 · 97th Congress · Taxation

A bill to provide for purposes of section 165 of the Internal Revenue Code of 1954 losses from Dutch Elm disease shall be treated as casualty losses.

Introduced 1981-05-20· Sponsored by Sen. Durenberger, Dave [R-MN]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Committee on Finance requested executive comment from OMB; Treasury Department.(1981-06-15)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to treat losses from Dutch elm disease as deductible casualty losses.…

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