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.

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

1. 17 March 1982

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 17 March 1982

   Introduced

   Introduced in House

   Source: IntroReferral

3. 17 March 1982

   Introduced

   Introduced in House

   Source: IntroReferral

4. 19 August 1982

   Committee

   See H.R.4961.

   Source: Committee

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

  Open at official source

Sponsors

• Rep. Gradison, Willis D., Jr. [R-OH-2] · R · Sponsor
• Rep. Brodhead, William [D-MI-17] · D · Sponsor
• Rep. Crane, Philip M. [R-IL-8] · R · Sponsor
• Rep. Mavroules, Nicholas [D-MA-6] · D · Cosponsor
• Rep. Bafalis, L. A. (Skip) [R-FL-10] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to → Tax Equity and Fiscal Responsibility Act of 1982