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

Restricts the authority for the inspection of income tax returns to specified persons and entities, including: (1) the taxpayer for whom the return was made or his attorney in fact; (2) officers and employees of Federal and State agencies charged with the administration and enforcement of the tax laws; (3) Committees of the Congress pursuant to a resolution of the House or Senate; and (4) shareholders of record owning one percent or more of the outstanding stock of any corporation.

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

Timeline

No timeline events have been ingested for this record yet.

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 · 14 January 1975

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.