H.R. 5434 (97th): A bill to amend the Internal Revenue Code of 1954 to allow certain partnerships to continue to report income on the cash method.


Feb 3, 1982
97th Congress, 1981–1982

Died in a previous Congress

This bill was introduced on February 3, 1982, in a previous session of Congress, but was not enacted.


Louis “Skip” Bafalis

Representative for Florida's 10th congressional district


About the bill

Summary (CRS)

2/3/1982--Introduced.Amends the Internal Revenue Code to allow certain partnerships engaged in farming to elect to compute their income from farming under both the accrual method of accounting and the method ... Read more >

The bill’s title was written by its sponsor.


Feb 3, 1982

This is the first step in the legislative process.

This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 5434”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


2 cosponsors (1R, 1D) (show)
Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Subject Areas
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Primary Source

THOMAS.gov (The Library of Congress)

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