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Titles (1)

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to place the burden of proof on the Secretary to prove that the cash method of accounting does not clearly reflect income.


Actions Overview (1)

Date Actions Overview
01/07/1997Introduced in House

All Actions (2)

Date All Actions
01/07/1997Referred to the House Committee on Ways and Means.
Action By: House of Representatives
01/07/1997Introduced in House
Action By: House of Representatives

Cosponsors (11)


Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Related Documents
House Ways and Means01/07/1997 Referred to

No related bill information was received for H.R.163.


Subjects (9)


Latest Summary (1)

There is one summary for H.R.163. View summaries

Shown Here:
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.