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HR 567 100th Congress House

A bill to amend the Internal Revenue Code of 1986 to provide that certain minimum tax and accounting rules (added by the Tax Reform Act of 1986) applicable to installment obligations shall not apply…

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that certain minimum tax and accounting rules (added by the Tax Reform Act of 1986) applicable to … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that certain minimum tax and accounting rules (added by the Tax Reform Act of 1986) applicable to installment obligations shall not apply to obligations arising from sales of property by nondealers.

Introduced: May 19, 1987 See on congress.gov
Taxation AccountingIncome taxMinimum tax
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 8, 1987
Referred to House Committee on Ways and Means.
Jan 8, 1987
Introduced in House
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 Latest action January 8, 1987

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that specified minimum tax and accounting rules applicable to installment obligations shall not apply to obligations arising from sales of property by nondealers.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 1 Republican 1
GEPHARDT, RICHARD
· Sep 29, 1987
 R
Rogers, Harold
Kentucky · May 19, 1987
CRANE, PHILIP
· May 11, 1987
FROST, MARTIN
· May 4, 1987
STENHOLM, CHARLES
· May 4, 1987
 D
Wyden, Ron
Oregon · Apr 9, 1987
COMBEST, LARRY
· Mar 25, 1987
BALLENGER, CASS
· Mar 5, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 567: A bill to amend the Internal Revenue Code of 1986 to provide that certain minimum tax and accounting rules (added by the Tax Reform Act of 1986) applicable to installment obligations shall not apply to obligations arising from sales of property by nondealers.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-567/
MLA
"H.R. 567: A bill to amend the Internal Revenue Code of 1986 to provide that certain minimum tax and accounting rules (added by the Tax Reform Act of 1986) applicable to installment obligations shall not apply to obligations arising from sales of property by nondealers.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-567/.
Bluebook (legal)
H.R. 567, 100th Cong. (2026), https://openamerica.io/bill/100-HR-567/.
Markdown link
[H.R. 567: A bill to amend the Internal Revenue Code of 1986 to provide that certain minimum tax and accounting rules (added by the Tax Reform Act of 1986) applicable to installment obligations shall not apply to obligations arising from sales of property by nondealers.](https://openamerica.io/bill/100-HR-567/)
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