Repeals the requirement added by the Tax Reform Act of 1984 relating to the maintenance of contemporaneous records with respect to: (1) business travel expenses, including automobile expenses; (2) business entertainment expenses; and (3) expenses for gifts.
Became Public Law No: 99-44.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Committee Hearings Held.
See H.R.1869.
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