United States · Bill · S
S. 1308 (97th)
A bill to insure the confidentiality of information used by the Internal Revenue Service to develop standards for the examination or other investigation of returns under the Internal Revenue Code of 1954.
Introduced
3 June 1981
Last action
—
Status
Committee on Finance requested executive comment from OMB; Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to include in the definition of "return information" (thereby making confidential) data in a form which cannot be associated with a particular taxpayer: (1) which can be used to develop procedures for the selection of returns for examination or investigation; and (2) the disclosure of which would seriously impair Federal tax administration.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 3 June 1981
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1308
- Open data entity: https://api.congress.gov/v3/bill/97/s/1308