H.R. 2618 — To clarify the accounting treatment for Federal income tax purposes of deposits and similar amounts received by a tour operator for a tour arranged by such operator. | PoliFocus
H.R. 2618107th Congress
To clarify the accounting treatment for Federal income tax purposes of deposits and similar amounts received by a tour operator for a tour arranged by such operator.
Provides for the tax accounting treatment of amounts received by a tour operator using an accrual method of accounting from or on behalf of passengers in advance of the departure of a tour arranged by such operator.
Full Text
Legislative Actions
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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