A bill to amend the Internal Revenue Code of 1954 to provide that certain provisions relating to annual accrual method of accounting for corporations engaged in farming be extended to corporate joint ventures, and for other purposes.

openUnited States· United States Congress· EN

Introduced

9 December 1981

Last action

—

Status

Subcommittee on Taxation and Debt Management. Hearings held.

Summary

Amends the Internal Revenue Code to permit corporate joint ventures (other than Subchapter S corporations and personal holding companies) to use the annual accrual method of accounting allowed for corporations engaged in farming.

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Documents

1 official file

Introduced in Senate
summary · EN · 9 December 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1923
Open data entity: https://api.congress.gov/v3/bill/97/s/1923