To clarify the accounting treatment for Federal income tax purposes of deposits and similar amounts received by a tour operator for a tour arranged by such operator.

Summary

Provides for the tax accounting treatment of amounts received by a tour operator using an accrual method of accounting from or on behalf of passengers in advance of the departure of a tour arranged by such operator.

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

Timeline

1. 24 July 2001

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 24 July 2001

   Introduced

   Introduced in House

   Source: IntroReferral

3. 24 July 2001

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 24 July 2001 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 24 July 2001

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 24 July 2001

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 24 July 2001

  Open at official source

Sponsors

• Rep. Shaw, E. Clay, Jr. [R-FL-15] · R · Sponsor
• Rep. Johnson, Nancy L. [R-CT-6] · R · Cosponsor
• Rep. Kennedy, Patrick J. [D-RI-1] · D · Cosponsor
• Richard Neal · D · Cosponsor
• Rep. McDermott, Jim [D-WA-7] · D · Cosponsor
• Rep. Thurman, Karen L. [D-FL-5] · D · Cosponsor
• Rep. Abercrombie, Neil [D-HI-1] · D · Cosponsor
• Rep. Herger, Wally [R-CA-2] · R · Cosponsor
• Rep. Foley, Mark [R-FL-16] · R · Cosponsor
• Rep. Camp, Dave [R-MI-4] · R · Cosponsor
• Rep. Jefferson, William J. [D-LA-2] · D · Cosponsor
• Rep. Matsui, Robert T. [D-CA-3] · D · Cosponsor
• Ken Calvert · R · Cosponsor
• · hswm00 · Standing

Related records

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