108th CONGRESS
1st Session
H. R. 118
To overrule United States v. Fior D'Italia, Inc.
IN THE HOUSE OF REPRESENTATIVES
January 7, 2003
Mr. HEFLEY introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To overrule United States v. Fior D'Italia, Inc.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled, That the Internal Revenue Code
of 1986 shall be applied without regard to United States v. Fior D'Italia,
Inc., decided by the Supreme Court of the United States on June 17, 2002.
END
