A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein.

[AI summary unavailable — showing source text] Restricts the authority for the inspection of income tax returns to specified persons and entities, including: (1) the taxpayer for whom the return was made or his attorney in fact; (2) officers and employees of Federal and State agencies charged with the administration and enforcement of the tax laws; (3) Committees of the Congress pursuant to a resolution of the House or Senate; and (4) shareholders of record owning one percent or more of the outstanding stock of any corporation.…