legislation: 98-hr-5934

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
98-hr-5934 98 hr 5934 A bill to revise the basis for issuing notices of deficiency and determining the judicial review of "oil item" issues under the Crude Oil Windfall Profit Tax Act of 1980. Taxation 1984-06-26 1984-06-26 Referred to House Committee on Ways and Means. House Rep. Stark, Fortney Pete [D-CA-9] CA D S000810 0 Amends the Internal Revenue Code to provide that the issuance of notices of tax due with respect to a single oil-producing property in any given year does not preclude the issuance of a notice of deficiency with respect to other oil-producing properties of the same taxpayer. Provides that an "oil item" issue under the Crude Oil Windfall Profit Tax Act of 1980 shall be treated as a "partnership item" for purposes of applying the judicial review procedures. 2024-02-07T16:32:33Z  

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