H.R. 5484 (101st): To amend the Internal Revenue Code of 1986 to modify the provisions permitting certain entities to elect a taxable year other than the required year.


Aug 3, 1990
101st Congress, 1989–1990

Died in a previous Congress

This bill was introduced on August 3, 1990, in a previous session of Congress, but was not enacted.


Ronnie Flippo
Representative for Alabama's 5th congressional district

About the bill

Summary (CRS)
8/3/1990--Introduced.Amends the Internal Revenue Code to repeal the limitations on taxable years which may be elected by a partnership, S corporation, or personal service corporation.Provides that a change of taxable ...

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Related Bills

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S. 2980 (identical)

Referred to Committee
Last Action: Aug 3, 1990

What is a bill?

The “H.R.” in “H.R. 5484” means this is a House of Representatives bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

The bill’s title was written by its sponsor.


Aug 3, 1990


26 cosponsors (15R, 11D) (show)
Committee Assignments

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There have been no votes related to this bill.

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