United States · Bill · HR
H.R. 5044 (106th)
To amend the Internal Revenue Code of 1986 to clarify the confidentiality of certain documents relating to closing agreements and agreements with foreign governments.
Introduced
27 July 2000
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends provisions of the Internal Revenue Code concerning the confidentiality of return information to include within the definition of return information: (1) any closing agreement and any background file document related to such agreement; and (2) any agreement relating to a named taxpayer entered into by the Secretary of the Treasury with the competent authority of a foreign government pursuant to specified conventions and agreements.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 27 July 2000
Introduced in House (PDF)
Introduced in House · EN · 27 July 2000
Introduced in House
summary · EN · 27 July 2000
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/5044
- Open data entity: https://api.congress.gov/v3/bill/106/hr/5044