United States · Bill · HR
H.R. 5865 (97th)
A bill to amend the Internal Revenue Code of 1954 to treat barter exchanges as third-party recordkeepers for purposes of the special procedures applicable to third-party summonses.
Introduced
17 March 1982
Last action
—
Status
See H.R.4961.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to extend to taxpayers who engage in barter exchanges the right to notice and a court hearing before third-party records must be surrendered to the Internal Revenue Service in a tax investigation.
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 · 17 March 1982
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/97th-congress/house-bill/5865
- Open data entity: https://api.congress.gov/v3/bill/97/hr/5865