H.R. 4332 · 113th Congress
To direct the Secretary of the Treasury to increase the dollar limitation on the de minimis safe harbor from treatment as a capital expenditure for taxpayers without applicable financial statements.
- Stage
- In committee
- Sponsor
- Cory Gardner
- Introduced
- 2014-03-27
- Latest action
- 2014-03-27 · Introduced in House
Subjects
Administrative law and regulatory procedures
Income tax deductions
Department of the Treasury
Internal Revenue Service (IRS)
Taxation
Business investment and capital
Accounting and auditing