Summary: H.R.5818 — 101st Congress (1989-1990)All Information (Except Text)

There is one summary for H.R.5818. Bill summaries are authored by CRS.

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Introduced in House (10/11/1990)

Provides that in the case of Federal annuities, the repeal of the three-year basis recovery rule by the Tax Reform Act of 1986 shall apply only in cases where the starting date is after the date of the enactment of such Act. Allows six months after the date of enactment of this Act for claims for refund or credit of any overpayment of tax which would otherwise be barred by Federal law or regulation.