Congress: 99th

Sponsor: Senator Heinz, John (01/22/1985)

Committees: Senate - Finance

Description: 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.

Lastest Action: 01/25/1985 Committee on Finance requested executive comment from OMB, Treasury Department.  (All Actions)

Official: S.260 -- 99th Congress