Summary: H.R.5543 — 100th Congress (1987-1988)All Information (Except Text)

There is one summary for H.R.5543. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (10/19/1988)

Amends the Revenue Act of 1987 to exempt from user fees in connection with various requests to the Internal Revenue Service: (1) any application for a favorable determination (other than for an initial determination letter) on behalf of a tax-deferred compensation plan, unless it involves an amendment to conform the plan to subsequently-enacted Federal law, regulation, or other administrative announcement; and (2) any request for a private letter ruling with respect to such a plan, unless it relates to changes in Federal law or regulations since the plan's adoption.