[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5101 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 5101

            To overrule United States v. Fior D'Italia, Inc.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 11, 2002

  Mr. Hefley introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
            To overrule United States v. Fior D'Italia, Inc.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That the Internal 
Revenue Code of 1986 shall be applied without regard to United States 
v. Fior D'Italia, Inc., decided by the Supreme Court of the United 
States on June 17, 2002.
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