INTERNAL REVENUE SERVICE

Amendments

Omnibus Taxpayer Bill of Rights: definitions (S. 2223), 5537 [29MR], 5850 [30MR], 8648 [25AP], 9391 [28AP], 12726 [26MY], 13772 [8JN]

Announcements

Business use of your home (publication 587): IRS, 3008 [2MR]

Articles and editorials

Why Whitman Paid Up, 13656 [7JN]

Bills and resolutions

Corporations: filing information returns regarding interest, dividends, royalties and other payments made to (see H.R. 4528)

District of Columbia: authorizing appropriations for completion of building (see S. 2869)

Employment: treatment of certain deferred compensation (see S. 2358)

Federal employees: retirement provisions for employees in certain hazardous positions (see S. 2031)

Omnibus Taxpayer Bill of Rights: definitions (see S. 2223)

Public and Tax-Exempt Employees Deferred Compensation Act: enact (see S. 2480)

Taxation: deductions for certain personal income paid to State (see H.R. 4730)

———exempting schools operated primarily for religious purposes from the Federal unemployment tax (see H.R. 4531)

———legislation should not take effect earlier than 90 days after implementing regulations are issued (see H. Con. Res. 292)

———payment of taxes by installments (see H.R. 4534)

———repeal restrictions on retirement savings deductions and allow a deduction for retirement savings for a nonworking spouse (see S. 2341)

———treatment of gain or loss resulting from the sale of assets used by cooperatives in their patronage operations (see S. 2669)

———waiver of interest on underpayments attributable to retroactive tax legislation (see H.R. 4082)

Explanations

Corporate Estimated Tax Provision: Joint Economic Committee, 5538 [29MR]

Letters

Estimated tax on retirement income, 6192 [31MR]

———several Senators, 6192 [31MR]

Lists

Organizations supporting a taxpayers' bill of rights, 29239 [7OC]

Penalties for tax law violations, 13656 [7JN]

Supporters of S. 2223, Omnibus Taxpayer Bill of Rights, 29271 [7OC]

Remarks in House

Corporations: filing information returns regarding interest, dividends, royalties and other payments made to (H.R. 4528), 9824 [4MY]

Day care: IRS ruling on certain contracts with county administration, 31157 [14OC]

Omnibus Taxpayer Bill of Rights: definitions, 6813 [14AP]

Taxation: exempting schools operated primarily for religious purposes from the Federal unemployment tax (H.R. 4531), 9922 [4MY]

———payment of taxes by installments (H.R. 4534), 9916 [4MY]

———waiver of interest on underpayments attributable to retroactive tax legislation (H.R. 4082), 3292 [3MR]

Taxpayer's bill of rights, 11352 [17MY], 13656 [7JN], 29982 [12OC], 33563 [10NO]

Remarks in Senate

Banks and banking: audit report of significant currency activity, 26575 [29SE]

District of Columbia: authorizing appropriations for completion of building (S. 2869), 32527 [21OC]

Food relief: tax deductions for charitable donations, 24849 [22SE]

Omnibus Taxpayer Bill of Rights: definitions (S. 2223), 5501, 5537, 5538 [29MR]

Pensions: penalties relative to estimated tax, 6191 [31MR]

Public and Tax-Exempt Employees Deferred Compensation Act: enact (S. 2480), 13594 [7JN], 14030 [9JN]

Taxpayer's bill of rights, 5398 [28MR], 24442 [19SE], 26860 [30SE], 28844 [6OC], 29238-29240 [7OC], 32519-32522 [21OC]

Unemployment: treatment of certain deferred compensation (S. 2358), 10152 [9MY]

Reports filed

Appropriations for Completion of IRS Building in Washington, DC: Committee on Environment and Public Works (S. 2869) (S. Rept. 100-589), 28861 [6OC]

IRS Document Matching Program: Committee on Government Operations (H. Rept. 100-1064), 29161 [6OC]

Omnibus Taxpayer Bill of Rights: Committee on Finance (S. 2223) (S. Rept. 100-309), 5501 [29MR]

Statements

Income of Minor Children, 3292 [3MR]

Summaries

Omnibus Taxpayer Bill of Rights (S. 2223), 29272-29274 [7OC]

Taxpayer's Bill of Rights, 32521 [21OC]

Texts of

S. 2223, Omnibus Taxpayer Bill of Rights, 5501-5511 [29MR]

S. 2358, treatment of certain deferred compensation, 10152 [9MY]

S. 2480, Public and Tax-Exempt Employees Deferred Compensation Act, 13594 [7JN]

S. 2669, tax treatment of gain or loss resulting from the sale of assets used by cooperatives in their patronage operations, 19643 [29JY]

S. 2869, authorizing appropriations for completion of building in Washington, DC, 32527 [21OC]