United States · Bill · HR
H.R. 5972 (95th)
A bill to amend the Internal Revenue Code of 1954 to extend the time for making an election under subchapter S of such code with respect to a small business corporation.
Introduced
4 April 1977
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to extend the time for a small business corporation to elect subchapter S status from the first month to the fifteenth day of the third month of the taxable year, and to any time during the preceding taxable year.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Introduced in House
summary · EN · 4 April 1977
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/95th-congress/house-bill/5972
- Open data entity: https://api.congress.gov/v3/bill/95/hr/5972