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HR 163 105th Congress House Taxation Accounting Business income tax Commerce Evidence (Law) Finance and Financial Sector Income tax Law Tax administration

To amend the Internal Revenue Code of 1986 to place the burden of proof on the Secretary to prove that the cash method of accounting does not clearly reflect income.

Introduced: January 7, 1997 See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 7, 1997
Referred to the House Committee on Ways and Means.
Jan 7, 1997
Introduced in House
 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to direct that in any proceeding where the taxpayer is not precluded from using the cash receipts and disbursements accounting method, the burden of proof shall be placed upon the Secretary of the Treasury to prove that such method does not clearly reflect income.

What's happening now January 7, 1997

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1