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United States · Bill · HR

H.R. 789 (100th)

A bill to repeal the provisions of the Tax Reform Act of 1986 which require partnerships, S corporations, and personal service corporations to adopt certain taxable years.

openUnited States· United States Congress· EN

Introduced

28 January 1987

Last action

22 December 1987 · Committee

Status

See H.R.3545.

Sponsors

Rep. Brown, Hank [R-CO-4], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Whittaker, Bob [R-KS-5], Rep. Ballenger, Cass [R-NC-10], Rep. Vucanovich, Barbara F. [R-NV-2], Rep. Gekas, George W. [R-PA-17], Rep. Emerson, Bill [R-MO-8], Rep. Kasich, John R. [R-OH-12], Rep. Chandler, Rod D. [R-WA-8], Rep. Baker, Richard H. [R-LA-6], Rep. Gilman, Benjamin A. [R-NY-26], Rep. McMillan, J. Alex [R-NC-9]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Summary

Amends the Tax Reform Act of 1986 to repeal provisions which require the adoption of certain taxable years by: (1) partnerships; (2) S corporations; and (3) personal service corporations. Specifies that the Internal Revenue Code shall be applied and administered as if such provisions had not been enacted.

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

Timeline

  1. 28 January 1987

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 28 January 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 28 January 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 22 December 1987

    Committee

    See H.R.3545.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Sponsors

Related records

Sources

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