[History of Bills, Volume 143 (1997)]
[From the U.S. Government Publishing Office, www.gpo.gov]
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H.R. 163--A bill to amend the Internal Revenue Code of 1986 to place
the burden of proof on the Secretary to prove that the cash method
of accounting does not clearly reflect income; to the Committee on
Ways and Means.
By Mr. ENGLISH of Pennsylvania, H144 [9JA]
Cosponsors added, H245 [21JA], H453 [11FE], H669 [26FE], H1542
[15AP]