United States · Bill · S
S. 530 (100th)
A bill to delay for 1 year the changes made by the Tax Reform Act of 1986 in the taxable years of certain entities, and for other purposes.
Introduced
17 February 1987
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Tax Reform Act of 1986 to delay for one year revision of the taxable years of partnerships, S corporations, personal service corporations, and trusts. Reduces by one year the transition period for such revision.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 17 February 1987
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/senate-bill/530
- Open data entity: https://api.congress.gov/v3/bill/100/s/530