Common Tax Audit Act

Summary

Common Tax Audit Act - Provides, under the Internal Revenue Code, that all income tax returns filed shall be open to inspection by any common tax auditing agent appointed by two or more States pursuant to the provisions of this Act. (Amends 26 U.S.C. (3103(b)) Provides that, if permitted by its own laws, any State may designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States.

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

Timeline

1. 10 April 1973

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 10 April 1973

   Introduced

   Introduced in House

   Source: IntroReferral

3. 10 April 1973

   Introduced

   Introduced in House

   Source: IntroReferral

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 · 10 April 1973

  Open at official source

Sponsors

• Rep. Ullman, Al [D-OR-2] · D · Sponsor
• Rep. McCormack, Mike [D-WA-4] · D · Cosponsor
• Rep. McKay, K. Gunn [D-UT-1] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to → Common Tax Audit Act