United States · Bill · HR
H.R. 3900 (97th)
A bill to amend the Internal Revenue Code of 1954 to allow certain partnerships and partners to continue to report income on the cash method.
Introduced
11 June 1981
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to allow certain partnerships engaged in farming to elect to compute their income from farming under both the accrual method of accounting and the method used in the year preceding the year the accrual method became a requirement.
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 11 June 1981
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/house-bill/3900
- Open data entity: https://api.congress.gov/v3/bill/97/hr/3900