A resolution expressing the sense of Congress in opposition to the revenue procedure proposed by the Commissioner of IRS, establishing new guidelines for determining the tax-exempt status of private schools.

[AI summary unavailable — showing source text] Declares that it is the sense of Congress that the procedure proposed by the Commissioner of the Internal Revenue Service establishing new guidelines for determining the tax-exempt status of certain private schools should be withdrawn, as it is in excess of the authority of the Commissioner to administer the revenue laws and to raise revenue.…