Summary: H.R.13462 — 94th Congress (1975-1976)All Information (Except Text)

There is one summary for H.R.13462. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/29/1976)

Revises the Internal Revenue Code to provide that the allowable dollar amount of the tax deduction taken for a charitable contribution which is of a musical, artistic, or similar nature shall be the fair market value of such property at the time of contribution.