To nullify certain memorandum of the Office of Chief Counsel of the Internal Revenue Service regarding the application of the excise tax on heavy trucks and trailers to certain chassis renovations.

H.R. 2766 · 116th Congress · May 15, 2019 · Lineage

A BILL

Section 1 Application of excise tax on heavy truck and trailers to certain chassis renovations

The memorandum of the Office of the Chief Counsel of the Internal Revenue Service issued on October 31, 2013, relating to the application of the excise tax on heavy trucks and trailers to certain chassis renovations (POSTN–131956–13) shall have no force or effect.

To nullify certain memorandum of the Office of Chief Counsel of the Internal Revenue Service regarding the application of the excise tax on heavy trucks and trailers to certain chassis renovations.

Section 1 Application of excise tax on heavy truck and trailers to certain chassis renovations

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