BILLS-109hr1557ih.pdf

the taxable year 1364 the last day 2009 the same taxable year 1986 years ending years 2005 1ST SESSION H. R. 1557 December 10 taxable years APRIL 12, 2005 5 consecutive taxable years the year

the ‘‘Small Business Tax

1557 IH the United States of America

SEC THE HOUSE OF REPRESENTATIVES Committee Congress House of Representa- Senate the Internal Revenue Code the S corporation’s TAIN S CORPORATION Ways and Means

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tax treatment corporation corporate conversion conversions partnership corpora tion election taxable qualified tax corpora treatment certain assets taxable year