United States · Bill · S
S. 2805 (96th)
A bill to provide that Revenue Ruling 80-60 shall not require a change in the taxpayer's method of accounting for taxable years beginning before 1980.
Introduced
10 June 1980
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 June 2021
Summary
Permits a taxpayer who is required to change his method of accounting pursuant to Revenue Ruling 80-60 (inventory valuation) and Revenue Procedure 80-5 to effect such a change only for taxable years beginning after December 31, 1979.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 10 June 1980
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/96th-congress/senate-bill/2805
- Open data entity: https://api.congress.gov/v3/bill/96/s/2805