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.
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
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
28 January 1987
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
28 January 1987
Introduced
Introduced in House
Source: IntroReferral
28 January 1987
Introduced
Introduced in House
Source: IntroReferral
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
Introduced in House
summary · EN · 28 January 1987
Sponsors
- Rep. Brown, Hank [R-CO-4] · R · Sponsor
- Rep. Lagomarsino, Robert J. [R-CA-19] · R · Sponsor
- Rep. Whittaker, Bob [R-KS-5] · R · Sponsor
- Rep. Ballenger, Cass [R-NC-10] · R · Sponsor
- Rep. Vucanovich, Barbara F. [R-NV-2] · R · Cosponsor
- Rep. Gekas, George W. [R-PA-17] · R · Cosponsor
- Rep. Emerson, Bill [R-MO-8] · R · Cosponsor
- Rep. Kasich, John R. [R-OH-12] · R · Cosponsor
- Rep. Chandler, Rod D. [R-WA-8] · R · Cosponsor
- Rep. Baker, Richard H. [R-LA-6] · R · Cosponsor
- Rep. Gilman, Benjamin A. [R-NY-26] · R · Cosponsor
- Rep. McMillan, J. Alex [R-NC-9] · R · Cosponsor
- · hswm00 · Standing
Related records
- related to ← 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.
- related to ← 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.
- related to ← Omnibus Budget Reconciliation Act of 1987
- related to ← 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.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/100th-congress/house-bill/789
- Open data entity: https://api.congress.gov/v3/bill/100/hr/789
- us · 100-hr-789 · source updated 7 February 2024