Additional Technical Corrections to S. 2238 : Adopted By Finance Committee Jcx-20-88

Cover Additional Technical Corrections to S. 2238 : Adopted By Finance Committee Jcx-20-88
Additional Technical Corrections to S. 2238 : Adopted By Finance Committee Jcx-20-88
United States. Congress. Joint Committee On Taxation
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Amortizable Bond Premium Effective date. — The amendment would provide that the provision of the bill (sec. 106(j)(l)) relating to the treatment of bond premium as a reduction of interest income on the bond applies to bonds acquired after December 31, 1987, unless the taxpayer elects to have the amendment apply to bonds acquired after October 22, 1986.
* At Finance Committee markup on July 26, 1988.


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