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United States · Bill · HR

H.R. 666 (100th)

A bill to repeal the provisions of the Tax Reform Act of 1986 which require certain entities to adopt certain taxable years.

referredUnited States· United States Congress· EN

Introduced

21 January 1987

Last action

Status

Referred to House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Tax Reform Act of 1986 to repeal provisions revising the taxable years of: (1) partnerships; (2) S corporations; (3) personal service corporations; and (4) trusts. States 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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