Summary: H.R.1347 — 100th Congress (1987-1988)All Information (Except Text)

There is one summary for H.R.1347. Bill summaries are authored by CRS.

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Introduced in House (03/03/1987)

Amends the Internal Revenue Code to allow a deduction for expenses related to preparation of withholding certificates.

Requires that a person who filed such certificate knew it to be false or fraudulent before the imposition of civil penalties. Establishes a transition period for imposition of such penalties.