A bill to amend the Internal Revenue Code of 1954 to provide that the substantiation requirements of section 274(d) of such Code may be met, in the case of passenger automobiles and other transportation property, if the taxpayer provides substantial evidence other than contemporaneous records.

openUnited States· United States Congress· EN

Introduced

22 January 1985

Last action

—

Status

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

Summary

Amends the Internal Revenue Code to provide that the substantiation requirements for the deductibility of business expenses for passenger automobiles or other means of transportation shall be met by providing adequate records or sufficient corroborating evidence rather than contemporaneous records.

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 22 January 1985
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/senate-bill/260
Open data entity: https://api.congress.gov/v3/bill/99/s/260