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United States · Bill · S

S. 1535 (93rd)

A bill to amend the Internal Revenue Code of 1954 to provide for the recovery of reasonable attorneys' fees, as a part of court costs, in civil cases involving the internal revenue laws.

referredUnited States· United States Congress· EN

Introduced

11 April 1973

Last action

11 April 1973 · Introduced

Status

Referred to Senate Committee on Finance.

Sponsors

Sen. Bellmon, Henry L. [R-OK], Sen. Bartlett, Dewey F. [R-OK], Sen. Abourezk, James [D-SD], Sen. Cannon, Howard W. [D-NV], Sen. Gurney, Edward J. [R-FL], Sen. McGovern, George [D-SD], Sen. Beall, J. Glenn, Jr. [R-MD], Sen. Domenici, Pete V. [R-NM], Sen. Stafford, Robert T. [R-VT], Sen. Bible, Alan [D-NV], Sen. Dole, Robert J. [R-KS], Sen. Goldwater, Barry [R-AZ], Sen. Williams, Harrison A., Jr. [D-NJ], Sen. Helms, Jesse [R-NC]

Subjects

Taxation

Source updated

1 August 2024

Taxation

Official sourceView documentsShare

Summary

Provides that in any proceeding before the Tax Court for the redetermination of a deficiency, the prevailing party may be awarded a judgment of costs to the same extent as is provided for civil actions brought against the United States. States that a judgment of costs entered by the Tax Court shall be treated, for purposes of this Act in the same manner: (1) as an overpayment of tax, in the case of a judgment of costs in favor of the petitioner, and (2) as an underpayment of tax, in the case of a judgment of costs against the petitioner. Provides that interest or penalty shall be allowed or assessed with respect to any judgment of costs. (Adds 26 U.S.C. 7465)

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

Timeline

  1. 11 April 1973

    Introduced

    Referred to Senate Committee on Finance.

    Source: IntroReferral

  2. 11 April 1973

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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