A bill to amend the Internal Revenue Code of 1954 to include a barter exchange as a third-party recordkeeper for purposes of the special procedures for third-party summons.

openUnited States· United States Congress· EN

Introduced

30 March 1982

Last action

—

Status

Committee on Finance requested executive comment from OMB; Treasury Department.

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.

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 30 March 1982
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/2312
Open data entity: https://api.congress.gov/v3/bill/97/s/2312