United States · Bill · HR
H.R. 2378 (106th)
To amend the Internal Revenue Code of 1986 to clarify that advance pricing agreements between taxpayers and the Internal Revenue Service are confidential return information.
Introduced
29 June 1999
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to include any advance pricing agreement and any related background information within the definition of "return information" and to require an annual report with to respect to such agreements.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 29 June 1999
Introduced in House (PDF)
Introduced in House · EN · 29 June 1999
Introduced in House
summary · EN · 29 June 1999
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/106th-congress/house-bill/2378
- Open data entity: https://api.congress.gov/v3/bill/106/hr/2378