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United States · Bill · HR

H.R. 1329 (100th)

A bill to repeal the provisions of the Tax Reform Act of 1986 which require partnerships, S corporations, and personal service corporations to adopt certain taxable years.

openUnited States· United States Congress· EN

Introduced

2 March 1987

Last action

Status

See H.R.3545.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Tax Reform Act of 1986 to repeal provisions which require the adoption of certain taxable years by: (1) partnerships; (2) S corporations; and (3) personal service corporations. Specifies that the Internal Revenue Code shall be applied and administered as if such provisions had not been enacted.

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Documents

1 official file

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Sources

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