Rep. Ullman, Al [D-OR-2] (Introduced 01/03/1973)
Summary: H.R.1255 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Common Tax Audit Act - Provides, under the Internal Revenue Code, that all income tax returns filed shall be open to inspection by any common tax auditing agent appointed by two or more States pursuant to the provisions of this Act. (Amends 26 U.S.C. (3103(b)) Provides that, if permitted by its own laws, any State may designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States.
Summary: H.R.1255 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Common Tax Audit Act - Provides, under the Internal Revenue Code, that all income tax returns filed shall be open to inspection by any common tax auditing agent appointed by two or more States pursuant to the provisions of this Act. (Amends 26 U.S.C. (3103(b)) Provides that, if permitted by its own laws, any State may designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States.
Summary: H.R.1255 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Common Tax Audit Act - Provides, under the Internal Revenue Code, that all income tax returns filed shall be open to inspection by any common tax auditing agent appointed by two or more States pursuant to the provisions of this Act. (Amends 26 U.S.C. (3103(b)) Provides that, if permitted by its own laws, any State may designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States.
Summary: H.R.1255 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/03/1973)
Common Tax Audit Act - Provides, under the Internal Revenue Code, that all income tax returns filed shall be open to inspection by any common tax auditing agent appointed by two or more States pursuant to the provisions of this Act. (Amends 26 U.S.C. (3103(b)) Provides that, if permitted by its own laws, any State may designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States.
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