Summary: H.R.5650 — 96th Congress (1979-1980)All Information (Except Text)

There is one summary for H.R.5650. Bill summaries are authored by CRS.

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Introduced in House (10/18/1979)

Amends the Internal Revenue Code to allow an income tax deduction for the current fair market value of charitable contributions of literary, musical, or artistic compositions created by the taxpayer, without any reduction for appreciation.