United States · Bill · HR
H.R. 5515 (102nd)
To amend the Internal Revenue Code of 1986 to allow a reasonable cause exception for the failure to make certain payments with respect to partnerships and S corporations not using a required taxable year.
Introduced
30 June 1992
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to allow an exception for the failure of partnerships and S corporations not using a required taxable year to make certain payments if such failure is due to reasonable cause and not due to willful neglect.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 30 June 1992
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/5515
- Open data entity: https://api.congress.gov/v3/bill/102/hr/5515