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HR 3943 102th Congress House Taxation Accounting Corporation taxes Income tax Partnerships Small business Tax administration

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.

Introduced: November 26, 1991 See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 26, 1991
Referred to the House Committee on Ways and Means.
Nov 26, 1991
Introduced in House
 Plain-English summary Congressional Research Service

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 entities.

What's happening now November 26, 1991

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1