Summary: H.R.4528 — 100th Congress (1987-1988)All Information (Except Text)

There is one summary for H.R.4528. Bill summaries are authored by CRS.

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Introduced in House (05/04/1988)

Amends the Internal Revenue Code to require third-party information reporting of any interest and royalties paid to corporations. Establishes exceptions from required information return filing in connection with certain dividends that have de minimis tax consequences, as determined in accordance with prescribed criteria.