A bill to repeal the provision of the Tax Reform Act of 1986 which increases the current year liability test for estimated tax payments from 80 to 90 percent.

openUnited States· United States Congress· EN

Introduced

18 February 1987

Last action

—

Status

Provisions of Measure Incorporated Into H.R.4333.

Summary

Amends the Tax Reform Act of 1986 to repeal provisions which increase the current year liability test for estimated tax payments from 80 percent to 90 percent. Provides that the Internal Revenue Code shall be applied and administered as if such section has not been enacted.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 18 February 1987
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/1117
Open data entity: https://api.congress.gov/v3/bill/100/hr/1117