To amend the Internal Revenue Code of 1986 to permit certain entities to elect taxable years other than taxable years required by the Tax Reform Act of 1986, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

26 November 1991

Last action

26 November 1991 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. McGrath, Raymond J. [R-NY-5], Rep. Livingston, Bob [R-LA-1], Rep. Coyne, William J. [D-PA-14], Rep. Hoagland, Peter [D-NE-2], Rep. Erdreich, Ben [D-AL-6], Rep. Harris, Claude [D-AL-7], Rep. Lehman, Richard H. [D-CA-19], Rep. Guarini, Frank J. [D-NJ-14], Sen. Dorgan, Byron L. [D-ND], Sen. Carper, Thomas R. [D-DE], Rep. Houghton, Amo [R-NY-31], Rep. Ramstad, Jim [R-MN-3], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Weiss, Ted [D-NY-17], Rep. Boehlert, Sherwood [R-NY-24], Rep. Rahall, Nick J., II [D-WV-3], Rep. Browder, Glen [D-AL-3], Rep. Jontz, Jim [D-IN-5], Rep. Coble, Howard [R-NC-6], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Andrews, Michael [D-TX-25], Rep. Matsui, Robert T. [D-CA-5], Rep. Owens, Wayne [D-UT-2], Rep. Gingrich, Newt [R-GA-6], Rep. Smith, Christopher H. [R-NJ-4], Rep. Slattery, Jim [D-KS-2], Rep. Gunderson, Steve [R-WI-3], Rep. Valentine, Tim [D-NC-2], Rep. Ray, Richard B. [D-GA-3], Rep. McMillan, J. Alex [R-NC-9], Rep. Oberstar, James L. [D-MN-8], Rep. McCloskey, Frank [D-IN-8], Rep. Swett, Dick [D-NH-2], Rep. Petri, Thomas E. [R-WI-6], Rep. Burton, Dan [R-IN-5], Rep. Mavroules, Nicholas [D-MA-6], Rep. Lloyd, Marilyn [D-TN-3], Rep. Schiff, Steven [R-NM-1]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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Summary

Amends the Internal Revenue Code to allow certain business entities to elect to use a fiscal year for tax purposes other than the required taxable year. Modifies provisions concerning required payments for such entities.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

26 November 1991
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
26 November 1991
Introduced
Introduced in House
Source: IntroReferral
26 November 1991
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

Introduced in House · — · Download file

Documents

2 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN
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Introduced in House
summary · EN · 26 November 1991
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Vertaal naar
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Related records

related to ← A bill to amend the Internal Revenue Code of 1986 to permit certain entities to elect taxable years other than taxable years required by the Tax Reform Act of 1986, and for other purposes.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/102nd-congress/house-bill/3943
Open data entity: https://api.congress.gov/v3/bill/102/hr/3943
us · 102-hr-3943 · source updated 7 February 2024