http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Summarizes proposed provisions in the Internal Revenue Service Restructuring and Reform Act of 1997 that would either amend existing law to make qualifying for the innocent spouse exemption easier or replace the exemption with a provision permitting either spouse to request apportionment of liability once a deficiency has been assessed.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.