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.

Summary

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 7 January 1997

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 7 January 1997

   Introduced

   Introduced in House

   Source: IntroReferral

3. 7 January 1997

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 7 January 1997 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 7 January 1997

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 7 January 1997

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 7 January 1997

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. English, Phil [R-PA-3] · R · Sponsor
• Rep. Barcia, James A. [D-MI-5] · D · Cosponsor
• Rep. Watts, J. C., Jr. [R-OK-4] · R · Cosponsor
• Rep. Parker, Mike [R-MS-4] · R · Cosponsor
• Rep. Taylor, Charles H. [R-NC-11] · R · Cosponsor
• Rep. Bereuter, Doug [R-NE-1] · R · Cosponsor
• Sen. Talent, Jim [R-MO] · R · Cosponsor
• Rep. Rohrabacher, Dana [R-CA-48] · R · Cosponsor
• Rep. Ehrlich, Robert L., Jr. [R-MD-2] · R · Cosponsor
• Rep. Goodling, William F. [R-PA-19] · R · Cosponsor
• Rep. Lucas, Frank D. [R-OK-3] · R · Cosponsor
• Rep. Emerson, Jo Ann [R-MO-8] · R · Cosponsor
• · hswm00 · Standing

Related records

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