A bill to amend the Internal Revenue Code of 1954 to place certain restrictions on the sale and advertising of reprints of certain Federal tax publications.

Summary

Amends the Internal Revenue Code to make it unlawful for any person to sell, or offer to sell, any document which is a Federal tax publication reprint unless such document bears a statement containing the following information: (1) substantially all of the material contained in such document consists of a copy (with only minor revisions) of documents available from the Federal Government; and (2) the approximate cost (at the time such document is published) of obtaining the material contained in such document from the Federal Government. Requires such information to appear on the front cover of the document in conspicuous type. Provides for fines of up to $10,000 for violations of this Act.

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1 official file

• Introduced in House

  summary · EN · 3 June 1976

  Open at official source

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