INTERNAL REVENUE SERVICE

Amendments

San Carlos Apache Tribe, Arizona: settlement of certain claims (H.R. 3526), 28591 [3OC]

Analyses

Amend Certain Taxation Provisions Relative to Mutual Funds (S. 2155), 4046 [7MR]

REIT Tax Provisions Revision Act (H.R. 4916), 16389 [14JY]

Tax Collection and Enforcement Improvement Act (S. 2619), 15880 [26JN]

Articles and editorials

Benefits of Cutting Top Tax Rates, 8151 [21AP]

Comeback in the Caribbean—Puerto Rico's Back in Business, 3996 [6MR]

Federal Tax Amnesty Considered, 3518 [4MR]

Flaws in Tax Amnesty, 3849 [6MR]

For a Tax Amnesty To Cut the Deficit, 2884 [26FE], 3248 [27FE]

Frostbelt Liberals Ambush Tax Reform, 4821 [13MR]

Going Straight, 15174 [24JN]

Indicated MD Firm Accuses IRS of Altering Documents; Omni Corp. Also Names U.S. Prosecutor, 33423 [17OC]

IRS, Reversing Policy, Tries To Net Indians' Salmon-Fishing Income, 8037 [17AP]

Mr. O'Hara Was a Special Friend, 2080 [7FE]

No IRS Big Brother, 516 [23JA]

Rich Paying More Than Ever Before, 2227 [18FE], 3763 [5MR]

Senator Packwood's Dilemma, 2885 [26FE]

States Test Idea of Tax Amnesty, 3519 [4MR]

Tax Amnesty Is Fool's Gold, 8573 [23AP]

Tax Amnesty Merits Trial, 3736 [5MR]

Tax Reform Forgotten?, 7043 [9AP]

Tax Reform—It's Time To Fulfill the Promise, 4805-4811 [13MR]

Taxman as Bounty Hunter, 14357 [18JN]

Bills and resolutions

Abortion: tax status of certain organizations or contributions (see S. 2382)

Advertising: deny tax deductions for discrimination against minority owned or formatted communications entities (see H.R. 5373)

Amnesties: restrictions (see H.R. 4470)

Business development companies: tax treatment (see S. 2568)

Children: dependency exemption relative to contributions by noncustodial parent (see H.R. 5693)

Collection agencies: management practices (see H.R. 4659)

Colleges and universities: treatment of contributions to certain scholarship funds (see S. 2919)

Computers: ensure privacy, integrity, and verification of data disclosed in matching programs (see S. 2756)

Data integrity boards: establish within executive departments (see S. 2756)

Education: conditional tax-exempt status to institutions having racial discrimination policy (see H.R. 5158)

Fines: increase based on Consumer Price Index (see S. 2100)

———one-time amnesty (see S. 2100; H.R. 4286, 4292)

Fringe benefits: meals furnished to employees off the business premises (see H.R. 5160, 5168)

Individual income tax: reform (see S. 2192)

Information: disclosure, in case of medium-size urban areas (see H.R. 5612)

Motor vehicles: effective date of regulations on personal use (see S. 2090; H.R. 4357)

———effective date of regulations on substantiation requirements for business use (see H.R. 4480)

Prince Edward School Foundation: conditional tax-exempt status (see H.R. 5159)

Space science: allow transfer of income tax refunds to special fund (see H.R. 4778)

Sports: deductibility of contributions to university athletic funds (see S. 2379)

State and local governments: reimbursement of expenditures relative to certain investigations and recovery of Federal taxes (see S. 2352)

Tax evasion: improve collection and increase fines (see H.R. 4292)

Tax laws: enforcement (see H. Con. Res. 294)

Taxation: amnesty (see H.R. 4958)

———improve collection and enforce internal revenue laws (see S. 2619; H.R. 5129)

Broadcasts

Reaping more Federal tax revenues, WCVB-TV (Boston, MA), 4855 [13MR]

Letters

Amend certain taxation provisions relative to mutual funds: Dept. of the Treasury, 4047 [7MR]

Appropriations: James C. Miller III, 24897 [19SE]

Dependency tax exemption in certain abortion cases: Roscoe L. Egger, Jr., 2610 [24FE]

Economic developments in Puerto Rico: Rafael Hernandez-Colon, Governor of Puerto Rico, 3996 [6MR]

Effective date of IRS regulations on personal use of motor vehicles: Iowa CPA, 4500 [12MR]

IRS funding: James I. Owens, 18637 [1AU]

———Representatives Rostenkowski and Pickle, 18636 [1AU]

Josh Howard's Federal tax payment: Malcolm J. (Mack) Howard, 8151 [21AP]

Recordkeeping requirements: Joint Committee on Taxation, 12728 [5JN]

Reimbursement to State and local governments of expenditures relative to certain investigations and recovery of Federal taxes: George Deukmejian, Governor of California, 8300 [22AP]

Tax amnesty: Senator Dixon, 4018 [7MR]

Taxation of agricultural cash rents, 13705 [13JN]

Memorials of legislature

California, 6638 [8AP]

Louisiana, 13833 [16JN]

Petitions

Federal: Bernards, NJ, Township Committee, 9554 [6MY]

Federal income tax on tribal fishermen: Susanville, CA, Indian Rancheria, 16505 [15JY]

Federal income taxes on tribal commercial fisherman: Quileute Tribal Council, 22148 [15AU]

Federal taxation of tribal commercial fishermen: Lummi Indian Business Council, 18909 [4AU]

Income tax: Brielle, NJ, Borough Council, 10283 [12MY], 10404 [13MY], 10608 [14MY]

———Delran, NJ, Township Council, 10404 [13MY]

———Ringwood, NJ, City Council, 7556 [15AP]

———Woodstown, NJ, Borough Council, 11713 [21MY], 12076 [2JN], 12130 [3JN], 12625 [5JN]

Oppose certain provisions of Tax Exempt Bond Reform Act (S. 2166): Coral Gables, FL, City Commission, 9650 [6MY]

Tax reform: Boston, MA, City Council, 16505 [15JY]

———Presbyterian Church (U.S.A.), 22246 [8SE]

Taxing of tribal treaty-protected resources: Bay Mills Indian Community, 15773 [26JN]

———Berthold Indian Reservation, 16327 [14JY]

———Lower Brule Sioux Indian Tribe, 15773 [26JN]

———Northwest Indian Fisheries Commission, 15773 [26JN]

———Prairie Island Sioux Community, 15773 [26JN]

———Seneca Nation of Indians, 16327 [14JY]

Remarks in House

Aged: auditing procedures, 14484 [18JN]

Budget: impact of reductions, 9103 [30AP]

General Federation of Women's Clubs: grant charter (H.R. 4434), 11129, 11130 [19MY]

Maryland Depositors Fairness Act: enact, 531 [23JA]

Michael J. Dillon Memorial U.S. Courthouse, Buffalo, NY: designate (H.R. 5181), 28708 [6OC]

Pensions: notification of participants for employer application for waiver of minimum funding standards (H.R. 5243), 17596 [24JY]

Postal Service: estimated mileage tax allowance for rural letter carriers, 8999 [29AP]

Puerto Rico: economic conditions, 3996 [6MR]

REIT Tax Provisions Revision Act: enact (H.R. 4916), 16389 [14JY]

Revenue Enhancement and Protection Program Tax Act: enact (H.R. 2530), 3248 [27FE], 3450 [4MR]

San Carlos Apache Tribe, AZ: settlement of certain claims (H.R. 3526), 15667 [26JN]

Tax Collection and Enforcement Improvement Act: enact, 16305 [26JN]

Tax Compliance Act: enact, 13037 [9JN]

Tax Counseling for the Elderly Program: tribute, 14866 [20JN]

Tax Reform Act: deductibility of business-paid excise taxes, 5582 [19MR]

———impact, 11467 [20MY]

Taxation: amnesty and enforcement program (H.R. 4253), 4855 [13MR]

———amnesty program, 3450 [4MR], 3849 [6MR], 6827 [8AP]

———distribution among income brackets, 3763 [5MR]

———one-time amnesty (H.R. 4286), 3372 [28FE], 3810 [6MR]

———processing of income tax refunds, 9103 [30AP]

Taxpayer services, 17309 [22JY]

Washington: taxation of Indian salmon revenue, 8036 [17AP]

Remarks in Senate

Banks and banking: retention of current tax treatment for individual retirement accounts (S. Res. 400), 11810 [21MY]

Budget: use of penalties and interest as funding for enforcement activities, 14356 [18JN]

Business development companies: tax treatment (S. 2568), 14437 [18JN]

Claiborne, Harry E.: impeachment trial, 29889 [9OC]

Economic Recovery Tax Act: distributional effect of individual tax cuts, 8150 [21AP]

Federal Tax Amnesty and Improved Tax Compliance Act: enact (S. 2100), 2730 [25FE], 2883 [26FE], 3736 [5MR]

Howard, Josh: tribute, 8151 [21AP]

Individual retirement accounts: retention of current law treatment (S. Res. 400), 10088 [8MY]

———retention of full tax deductibility status of contributions (S. Res. 401), 10089 [8MY]

Internal Revenue Code: amend relative to certain provisions affecting life insurance companies, 27926 [2OC]

International Brotherhood of Teamsters: Central States Pension Fund, 15174 [24JN]

Michael J. Dillon Memorial U.S. Courthouse, Buffalo, NY: designate (H.R. 5181), 33813 [18OC]

Motor vehicles: effective date of regulations on personal use (S. 2090), 4498-4500 [12MR], 9682 [6MY]

———implementation of logbook rules, 15865 [26JN]

Regulatory Flexibility Act: compliance, 14569-14571 [19JN]

San Carlos Apache Tribe, Arizona: settlement of certain claims (H.R. 3526), 28591 [3OC]

San Carlos Apache Tribe, AZ: settlement of certain claims (H.R. 3526), ***** [8OC]

Simpliform Tax Act: enact (S. 2192), 4801 [13MR]

Sports: deductibility of contributions to university athletic funds (S. 2379), 8813 [28AP]

State and local governments: reimbursement of expenditures relative to certain investigations and recovery of Federal taxes, 26771 [27SE]

———reimbursement of expenditures relative to certain investigations and recovery of Federal taxes (S. 2352), 8289, 8300 [22AP]

States: deductibility of income and real estate taxes, 2884 [26FE]

Tax Collection and Enforcement Improvement Act: enact (S. 2619), 15873-15897 [26JN]

Tax Exempt Bond Reform Act: enact (S. 2166), 4153-4163 [10MR], 4346 [11MR]

Tax Exemption Equity Act: enact (S. 2382), 8942 [29AP]

Tax Gap Act: enact (S. 2110), 2856-2858, 2864 [26FE]

Tax Reform Act: deductibility of State and local taxes, 4820 [13MR], 5181 [18MR], 6372 [26MR], 7043 [9AP], 8151 [21AP]

———deductibility of State and local taxes (S. Res. 366), 4814 [13MR]

———tighten voluntary disclosure provisions, 14799-14801 [20JN]

Taxation: advice on income tax questions, 29126 [7OC]

———amend certain provisions relative to mutual funds (S. 2155), 4045 [7MR]

———amnesty, 2307 [19FE]

———business use of vehicle (S. 2136), 3546 [4MR]

———clarify tax-exempt status for university technology transfer to industry, 14802 [20JN]

———ensure payment of earned income credit to eligible taxpayers, 14576 [19JN]

———make certain changes concerning irrevocable estate elections, 15016 [24JN]

———one-time amnesty for criminal and civil penalties (S. 203), 2405 [19FE], 3517 [4MR], 4017 [7MR]

———penalties for negligent underpayment, 24844-24845 [19SE]

———powers to determine fraud, 426 [23JA]

———prohibit regulations relative to recordkeeping requirements, 12728-12733 [5JN]

———reform system, 2830 [26FE]

Trucking industry: reimpose heavy vehicle use tax on Canadian operators, 25758, 25769 [24SE]

Reports filed

Effectiveness of Information Returns Program: Committee on Government Operations (H. Rept. 99-892), 26369 [25SE]

Impeachment of Harry E. Claiborne: Committee on the Judiciary (H. Res. 461) (H. Rept. 99-688), 16745 [16JY]

Protocol With People's Republic of China for Avoidance of Double Taxation and Prevention of Income Tax Evasion (Ex. Rept. 99-15): Committee on Foreign Relations (Ex. Rept. 99-15), 13710 [13JN]

Settlement of Certain Claims Respecting San Carlos Apache Tribe, AZ: Committee on Indian Affairs (Select) (H.R. 3526) (S. Rept. 99-474), 25611 [23SE]

Tax Reform Act: Committee on Finance (H.R. 3838) (S. Rept. 99-313), 12076 [2JN]

Reports to constituents

Hamilton, Lee H.: IRS, 8732 [24AP]

Rulings

Dependency definition (73-156), 2611 [24FE]

Statements

Tax System Reform: Roscoe Egger, 15025 [24JN]

Texts of

H.R. 3526, providing for settlement of certain claims respecting the San Carlos Apache Tribe, AZ, 15667 [26JN]

H.R. 4286, one-time amnesty for tax evasion fines, 3372 [28FE]

H.R. 4434, grant charter to General Federation of Women's Clubs, 11129 [19MY]

H.R. 5181, designate the Michael J. Dillon Memorial U.S. Courthouse, Buffalo, NY, 28708 [6OC]

S. 2090, effective date of regulations on personal use of motor vehicles, 4499 [12MR]

S. 2100, Federal Tax Amnesty and Improved Tax Compliance Act, 2731-2736 [25FE]

S. 2110, Tax Gap Act, 2859-2863 [26FE]

S. 2166, Tax Exempt Bond Reform Act, 4155-4162 [10MR]

S. 2192, Simpliform Tax Act, 4802-4805 [13MR]

S. 2325, reimbursement to State and local governments of expenditures relative to certain investigations and recovery of Federal taxes, 8291 [22AP]

S. 2379, deductibility of contributions to university athletic funds, 8814 [28AP]

S. 2382, Tax Exemption Equity Act, 8942 [29AP]

S. 2568, tax treatment of business development companies, 14437 [18JN]

S. 2619, Tax Collection and Enforcement Improvement Act, 15879 [26JN]

S. Res. 400, retention of current law treatment of individual retirement accounts, 10088 [8MY]

S. Res. 401, retention of full tax deductibility status of contributions to individual retirement accounts, 10089 [8MY]