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, to provide for the audit of the tax returns of Members of Congress, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

22 August 1974

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Allows the outside inspection of income tax returns only upon written order of the President stating the reasons necessary for the accomplishment of a legal duty. Requires an audit of Members of Congress tax returns and publication of the results in the Federal Register. Grants specified legal costs to prevailing parties in Tax Court proceedings held for the redetermination of a deficiency.

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Documents

1 official file

Introduced in Senate
summary · EN · 22 August 1974
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/3950
Open data entity: https://api.congress.gov/v3/bill/93/s/3950