Summary: H.R.1106 — 100th Congress (1987-1988)All Information (Except Text)

There is one summary for H.R.1106. Bill summaries are authored by CRS.

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Introduced in House (02/11/1987)

Amends the Internal Revenue Code to allow a charitable contribution income tax deduction for amounts paid to or for the benefit of an institution of higher education in cases where the taxpayer receives the right to seating or the right to purchase seating for athletic events at such institution.