Rep. Koch, Edward I. [D-NY-18] (Introduced 01/03/1973)
Summary: H.R.697 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Provides, under the Internal Revenue Code, that in the case of a deduction as a charitable contribution by an individual any literary, musical, or artistic composition, or similar property, which was created by the personal efforts of the taxpayer shall not be reduced by the amount of appreciation of such property, and the whole amount of such a charitable contribution shall be taken into account and shall be treated as if the property contributed had been sold at its fair market value. (Amends 26 U.S.C. 170(e))
Summary: H.R.697 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Provides, under the Internal Revenue Code, that in the case of a deduction as a charitable contribution by an individual any literary, musical, or artistic composition, or similar property, which was created by the personal efforts of the taxpayer shall not be reduced by the amount of appreciation of such property, and the whole amount of such a charitable contribution shall be taken into account and shall be treated as if the property contributed had been sold at its fair market value. (Amends 26 U.S.C. 170(e))
Summary: H.R.697 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Provides, under the Internal Revenue Code, that in the case of a deduction as a charitable contribution by an individual any literary, musical, or artistic composition, or similar property, which was created by the personal efforts of the taxpayer shall not be reduced by the amount of appreciation of such property, and the whole amount of such a charitable contribution shall be taken into account and shall be treated as if the property contributed had been sold at its fair market value. (Amends 26 U.S.C. 170(e))
Summary: H.R.697 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Provides, under the Internal Revenue Code, that in the case of a deduction as a charitable contribution by an individual any literary, musical, or artistic composition, or similar property, which was created by the personal efforts of the taxpayer shall not be reduced by the amount of appreciation of such property, and the whole amount of such a charitable contribution shall be taken into account and shall be treated as if the property contributed had been sold at its fair market value. (Amends 26 U.S.C. 170(e))
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