A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein.

Summary

Provides that tax returns are confidential, and, therefore, are not open to inspection, and that information contained in them shall not be disclosed. Permits, under regulations established by the Commissioner of the Internal Revenue Service, the inspection of tax returns by the taxpayer, the Internal Revenue Service, the Justice Department, State tax authorities, the President, and the Joint Committee on Internal Revenue Taxation. Requires a report to the Joint Committee of returns inspected and by whom inspected. Establishes criminal penalties for unauthorized disclosure or receipt of tax return information.

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Timeline

1. 11 September 1974

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 11 September 1974

   Introduced

   Introduced in House

   Source: IntroReferral

3. 11 September 1974

   Introduced

   Introduced in House

   Source: IntroReferral

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 · 11 September 1974

  Open at official source

Sponsors

• Rep. Litton, Jerry [D-MO-6] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein.
• related to ← A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein, and for other purposes.
• related to ← A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein.
• related to ← A bill to amend the Internal Revenue Code of 1954,u to restrict the authorize for inspection of tax returns and the disclosure of information contained therein.
• related to ← A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein.