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United States · Bill · HR

H.R. 5463 (106th)

To amend the Internal Revenue Code of 1986 to affirm the confidentiality of closing and similar agreements and agreements with foreign governments.

referredUnited States· United States Congress· EN

Introduced

12 October 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 any closing agreement and any background information related to such an agreement or request for such an agreement. Prohibits the disclosure of tax convention information.

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Documents

3 official files

Introduced in House (text)

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Sources

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