A bill to amend section 451 of the Internal Revenue Code of 1954 to provide for a special rule for the inclusion in income of magazine sales for display purposes.

Provides, under the Internal Revenue Code of 1954, for the inclusion in income of magazine sales for display purposes for the taxable year in which the taxpayer finally accounts for the returns of such magazines or periodicals pursuant to specified criteria. (Amends 26 U.S.C. 451)