A bill to amend the Internal Revenue Code of 1986 to permit certain entities to elect taxable years other than taxable years required by the Tax Reform Act of 1986, and for other purposes.

Summary

Amends the Internal Revenue Code to allow certain business entities to elect to use a fiscal year for tax purposes other than the required taxable year. Modifies provisions concerning required payments for such entitites.

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

Timeline

1. 26 November 1991

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 26 November 1991

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 26 November 1991

  Open at official source

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Sponsors

• Sen. Baucus, Max [D-MT] · D · Sponsor
• Sen. Packwood, Bob [R-OR] · R · Sponsor
• Sen. Hatch, Orrin G. [R-UT] · R · Sponsor
• Sen. Heflin, Howell [D-AL] · D · Cosponsor
• Sen. Johnston, J. Bennett [D-LA] · D · Cosponsor
• Sen. Shelby, Richard C. [R-AL] · D · Cosponsor
• Sen. Durenberger, Dave [R-MN] · R · Cosponsor
• Sen. Brown, Hank [R-CO] · R · Cosponsor
• Sen. Mikulski, Barbara A. [D-MD] · D · Cosponsor
• Sen. Kassebaum, Nancy Landon [R-KS] · R · Cosponsor
• Sen. Jeffords, James M. [I-VT] · R · Cosponsor
• Sen. D'Amato, Alfonse [R-NY] · R · Cosponsor
• Sen. Smith, Bob [R-NH] · R · Cosponsor
• Sen. Simpson, Alan K. [R-WY] · R · Cosponsor
• Sen. Burns, Conrad R. [R-MT] · R · Cosponsor
• Sen. Cochran, Thad [R-MS] · R · Cosponsor
• Sen. Lott, Trent [R-MS] · R · Cosponsor
• Sen. Kerrey, J. Robert [D-NE] · D · Cosponsor
• Sen. Craig, Larry E. [R-ID] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to → To amend the Internal Revenue Code of 1986 to permit certain entities to elect taxable years other than taxable years required by the Tax Reform Act of 1986, and for other purposes.