A bill to amend the Internal Revenue Code of 1986 to allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts.

referredUnited States· United States Congress· EN

Introduced

30 March 2001

Last action

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Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to permit a taxpayer to elect to use the completed contract accounting method with respect to a qualified naval construction contract (more than 24 months in duration).

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Documents

3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 30 March 2001
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Introduced in Senate (PDF)
Introduced in Senate · EN · 30 March 2001
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Introduced in Senate
summary · EN · 30 March 2001
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Sources

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Official source: https://www.congress.gov/bill/107th-congress/senate-bill/666
Open data entity: https://api.congress.gov/v3/bill/107/s/666