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.

referredUnited States· United States Congress· EN

Introduced

25 September 1987

Last action

—

Status

Read twice and referred to the Committee on Finance.

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.

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Votes

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 25 September 1987
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/senate-bill/1718
Open data entity: https://api.congress.gov/v3/bill/100/s/1718