Summary: H.R.163 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for H.R.163. Bill summaries are authored by CRS.

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Introduced in House (01/07/1997)

Amends the Internal Revenue Code to direct that in any proceeding where the taxpayer is not precluded from using the cash receipts and disbursements accounting method, the burden of proof shall be placed upon the Secretary of the Treasury to prove that such method does not clearly reflect income.