United States · Bill · HR
H.R. 1255 (93rd)
Common Tax Audit Act
Introduced
3 January 1973
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
3 September 2025
Summary
Common Tax Audit Act - Provides, under the Internal Revenue Code, that all income tax returns filed shall be open to inspection by any common tax auditing agent appointed by two or more States pursuant to the provisions of this Act. (Amends 26 U.S.C. (3103(b)) Provides that, if permitted by its own laws, any State may designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Introduced in House
summary · EN · 3 January 1973
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/93rd-congress/house-bill/1255
- Open data entity: https://api.congress.gov/v3/bill/93/hr/1255