Summary: H.R.5636 — 97th Congress (1981-1982)All Information (Except Text)

There is one summary for H.R.5636. Bill summaries are authored by CRS.

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Introduced in House (03/01/1982)

Amends the Internal Revenue Code to require that the interest rate on overpayments and underpayments of tax be based on the average prime rate for the first nine months of the calendar year.