HR 2618 · 107th Congress · Taxation
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.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2001-07-24)
Plain Language Summary
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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.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (12)
7 Democrats5 Republicans