INTERNAL REVENUE SERVICE

Analyses

Family Simplification Act (S. 1821), S14593-S14595 [8OC]

Articles and editorials

IRA's Mean Savings and Productivity, E1191 [10AP]

IRS Proposes New Money Laundering Regulations, H4207 [10JN]

IRS Targets Ill-Gotten Gains—Bank Drafts, Traveler's Checks, Money Orders Redefined as Cash, H4207 [10JN]

Taxing Disparity—IRS Excels at Tracking the Average Earner, but Not the Wealthy, S9958 [15JY]

U.S. Units Hit With Tax Bills of 50 Billion of Yen, H34 [3JA]

Bills and resolutions

Armed Forces: additional support for members participating in operations in the Persian Gulf (see H.R. 557, H604 [18JA])

Civil liberties: investigate treatment of taxpayers (see H.R. 2472, H3623 [23MY])

Federal employees: extend certain civil service retirement benefits to certain INS, Customs Service, and IRS employees (see S. 456, S2146 [21FE]; H.R. 793, H854 [4FE])

Operation Desert Shield: time extension for certain acts for individuals performing services (see S. 8, S434 [14JA]; S. 203, S439 [14JA]; S. 251, S1053 [23JA]; H.R. 4, H53 [3JA]; H.R. 469, H110 [9JA])

Taxation: allow deductions against self-employment income for amounts deposited into a capital construction fund (see H.R. 1363, H1473 [7MR])

———amend section 9508 of chapter 98 of the Internal Revenue Code (see S. 975, S5137 [25AP])

———capital gains (see H.R. 3128, H6192 [31JY])

———charitable contributions relative to appreciated property (see S. 359, S1505 [5FE])

———deny Puerto Rico and possession tax credit benefits relative to runaway plants (see H.R. 2632, H4437 [12JN])

———earned income tax credit for families with young children (see H.R. 2633, H4437 [12JN])

———establish a one-time National Tax Amnesty Program (see S. 796, S4336 [11AP])

———exemption for dependent children under age 18 (see H.R. 3148, H6193 [31JY])

———extend certain expiring tax provisions (see S. 1950, S16449 [12NO]; H.R. 3752, H9700 [12NO])

———extend low-income housing credit (see S. 1447, S9839 [11JY])

———individual retirement accounts (see H.R. 1406, H1669 [12MR])

———investigation of practices (see H.R. 3743, H9580 [7NO])

———method of election of taxable years (see S. 2109, S18336 [26NO])

———modify regulations relative to international operation of U.S. companies (see H.R. 2948, H5649 [18JY])

———phase out of possessions tax credit (see H.R. 1427, H1758 [13MR])

———prohibit the retroactive application of Dept. of the Treasury regulations and rulings (see S. 532, S2507 [28FE])

———recomputations of depreciation determined under the income forecast method (see H.R. 2748, H5048 [25JN])

———restore foreign tax credits for taxes paid to Angola (see S. 1456, S9839 [11JY])

———settlement of certain estate cases in court (see S. 1701, S12795 [11SE])

———simplify certain provisions (see S. 1394, S8736 [26JN])

———simplify definition of dependents (see S. 1821, S14588 [8OC])

———standard and itemized deductions (see H.R. 3202, H6381 [2AU])

———treatment of a distress termination of a pension plan (see S. 1824, S14588 [8OC])

———treatment of early distributions of retirement plans relative to active duty military reserves (see H.R. 926, H991 [6FE])

———treatment of interest received by foreigners on certain portfolio investments (see H.R. 889, H990 [6FE])

———treatment of residences sold at reduced value due to military base closings (see H.R. 3319, H6538 [12SE])

Descriptions

Clarification of employment status of certain fisherman, E1430 [24AP]

Extend certain expiring tax provisions (H.R. 3752), E3800 [12NO]

Recomputations of depreciation determined under the income forecast method (H.R. 2748), E2349 [25JN]

Tax depreciation determined under the income forecast method (H.R. 2748), E3870 [15NO]

Treatment of individual retirement accounts (H.R. 1406), H1650 [12MR]

Documents

Tax Treatment of Certain Costs of Housing Cooperatives, S18655 [27NO]

Explanations

Deny Puerto Rico and possession tax credit benefits relative to runaway plants (H.R. 2632), E2175 [13JN]

Tax Simplification Act (S. 1394), S8781-S8808 [26JN]

Letters

Charitable Gifts of Appreciation Act: Committee on Taxation (Joint), S1601 [5FE]

———Council for American Private Education, S1601 [5FE]

———Salvation Army, S1602 [5FE]

Extension of certain expiring tax provisions: several Representatives, H11332 [26NO]

IRS competent authority process relative to tax treaty interpretations: Senator Heinz, S4077 [21MR]

IRS filing extension for Armed Forces members serving in the Persian Gulf: National Guard Association, S1141 [24JA]

———Reserve Officers Association, S1141 [24JA]

IRS review of small business pension plans, H4581, H4583, H4584-H4586 [18JN]

———Representative Nancy L. Johnson, H4581, H4583, H4584 [18JN]

Tax system modernization and law enforcement appropriations: Nicholas F. Brady, Sec. of the Treasury, S6328 [22MY]

Tax treatment of local governments' pension plans: Frederick C. Conley, E3017 [12SE]

White Sands Fair Compensation Act, S4755, S4756 [18AP]

Lists

Tax provisions scheduled to expire this year, S16453 [12NO]

Memorandums

Taxation of Armed Forces Members During War Time: Library of Congress, S1137 [24JA]

Provisions

Armed Forces: additional support for members participating in operations in the Persian Gulf (H.R. 557), H1390 [5MR]

Questions

IRS competent authority issues relative to tax treaty interpretations, S4077 [21MR]

Remarks in House

Appropriations: transfers, H4600 [18JN]

Armed Forces: additional support for members participating in operations in the Persian Gulf (H.R. 557), H1390 [5MR]

Audits: increasing number, H1852 [20MR]

Courts: burden of proof, H7819 [15OC]

Elections: accessibility of tax records, H3921 [5JN]

Employees: health spa memberships, H4563 [18JN]

Employment: training program for agents, H5305 [10JY]

Operation Desert Shield: time extension for certain acts for individuals performing services (H.R. 4), H38 [3JA], H596 [18JA], H667-H671 [23JA]

———time extension for certain acts for individuals performing services (H.R. 469), E101 [9JA]

Small business: impact of IRS independent contract rules, H5985 [30JY]

———review of pension plans, H4580-H4586 [18JN]

Tax Code: simplification, E1403 [23AP]

Taxation: audits, H4560, H4561, H4562, H4566 [18JN]

———capital gains (H.R. 3128), H6144 [31JY], H6198 [1AU], H7556 [8OC]

———deny Puerto Rico and possession tax credit benefits relative to runaway plants (H.R. 2632), E2175, E2177 [13JN]

———earned income tax credit for families with young children (H.R. 2633), E2188 [13JN]

———exemption for dependent children under age 18 (H.R. 3148), H6198 [1AU]

———extend certain expiring tax provisions (H.R. 3752), E3799 [12NO]

———impact of luxury taxes on boating and related industries, H4561 [18JN]

———individual retirement accounts (H.R. 1406), H1650 [12MR], H1762 [14MR], H1794 [19MR], H1854 [20MR], E1191 [10AP]

———inspection of tax returns of high-income taxpayers, H4590-H4599 [18JN]

———modify regulations relative to international operation of U.S. companies (H.R. 2948), E2637 [22JY]

———recomputations of depreciation determined under the income forecast method (H.R. 2748), E2349 [25JN], E3870 [15NO]

———standard and itemized deductions (H.R. 3202), H6369 [2AU]

———treatment of local governments' pension plans, E3017 [12SE]

———treatment of residences sold at reduced value due to military base closings (H.R. 3319), E3019 [12SE]

Remarks in Senate

Budget: tax law enforcement, S9949-S9961 [15JY]

Courts: reporting requirements of bail posting in excess of $10,000 in certain cases, S8859 [27JN]

Federal employees: extend certain civil service retirement benefits to certain INS, Customs Service, and IRS employees (S. 456), S2165, S2243 [21FE]

Housing: tax treatment of certain costs of housing cooperatives, S18653-S18655 [27NO]

Operation Desert Shield: time extension for certain acts for individuals performing services, S1134 [24JA]

———time extension for certain acts for individuals performing services (H.R. 4), S1043 [23JA], S1112, S1135-S1144, S1145 [24JA]

———time extension for certain acts for individuals performing services (H.R. 4), unanimous-consent agreement, S1105 [23JA]

———time extension for certain acts for individuals performing services (S. 203), S902 [14JA]

———time extension for certain acts for individuals performing services (S. 8), S521 [14JA]

Rhode Island: establish toll-free call answering service, S10364 [18JY]

Taxation: charitable contributions relative to appreciated property (S. 359), S1600-S1604 [5FE]

———establish a one-time National Tax Amnesty Program (S. 796), S4338 [11AP]

———extend certain expiring tax provisions, S16888 [18NO]

———extend certain expiring tax provisions (S. 1950), S16451, S16453, S16454 [12NO], S18292 [26NO]

———extend low-income housing credit (S. 1447), S9859-S9862 [11JY]

———method of election of taxable years (S. 2109), S18433, S18434 [26NO]

———prohibit the retroactive application of Dept. of the Treasury regulations and rulings (S. 532), S2522 [28FE]

———restore foreign tax credits for taxes paid to Angola (S. 1456), S9869 [11JY]

———settlement of certain estate cases in court (S. 1701), S12795 [11SE]

———simplify certain provisions (S. 1394), S8753, S8808 [26JN]

———simplify definition of dependents (S. 1821), S14590 [8OC]

———small defined benefit plan actuarial audit program, S9799 [11JY]

———taxpayer bill of rights, S16015 [6NO]

Treaty: GAO study of IRS competent authority process relative to interpretations, S4077 [21MR]

Reports

IRS Takes Aim at Assumptions in Rich Doctor Pension Plans: Mel J. Massey, Jr., H4584 [18JN]

IRS Tax Law Enforcement Budget: CBO, S9956 [15JY]

Reports filed

Extension of Time for Performing Certain Acts for Individuals Under Operation Desert Shield: Committee on Ways and Means (H.R. 4) (H. Rept. 102-2), H683 [23JA]

Feasibility of Initiating a System for the Verification of Corporate Tax Returns Through an Information and Document Matching Program at IRS: Committee on Government Operations (H. Rept. Rept. 102-419), H12055 [18DE]

Statements

IRS Budget, H4597-H4599 [18JN]

Summaries

Foreign Income Tax Reform Act (H.R. 2948), E2637 [22JY]

Taxpayer Bill of Rights 2 (T2), S16015-S16017 [6NO]

Tables

IRS 1991 compliance initiatives, S9957 [15JY]

Texts of

H.R. 4, time extension for certain acts for individuals performing services under Operation Desert Shield, H667 [23JA]

H.R. 2632, deny Puerto Rico and possession tax credit benefits relative to runaway plants, E2176 [13JN]

H.R. 2633, earned income tax credit for families with young children, E2189 [13JN]

H.R. 2748, recomputations of taxable depreciation under the income forecast method, E2350 [25JN]

H.R. 3202, Tax Reduction and Simplification Act, H6370 [2AU]

H.R. 3319, tax treatment of residences sold at reduced value due to military base closings, E3019 [12SE]

S. 8, time extension for certain acts for individuals performing services under Operation Desert Shield, S521 [14JA]

S. 359, Charitable Gifts of Appreciation Act, S1601 [5FE]

S. 456, extend certain civil service retirement benefits to certain INS, Customs Service, and IRS employees, S2165 [21FE]

S. 532, Taxpayer Regulatory Relief Act, S2522 [28FE]

S. 1394, Tax Simplification Act, S8753-S8781 [26JN]

S. 1456, restore foreign tax credits for taxes paid to Angola, S9869 [11JY]

S. 1821, Family Simplification Act, S14591-S14593 [8OC]

Transcripts

Use of Tax Records in Campaign Tactics: Richard M. Nixon, H3921 [5JN]