BILLS-109hr4006ih.pdf

years year APRIL TO NOVEMBER the taxable year the first taxable year A MONTH 22 year-end 14 year fiscal years 1-year the day annual a taxable year 14 years 6 year 1ST SESSION H. R. 4006 the last day OCTOBER 6, 2005 4 taxable years 1986 December 31, 2005 52 to 53 weeks the first day 2005 a short taxable year 8 months of April through November

the ‘‘Small Business Tax

the United States of America TEST.—For

SEC Congress the Committee on Ways and Means THE HOUSE OF REPRESENTATIVES Senate the Internal Revenue Code House of Representa-

TANNER SHAW

qualified small taxable year taxable election start terminated small business ending month section effect entity small taxable years fails business test