BILLS-104hr1661ih.pdf

year 1986 any quarter years quarterly months such year the short year the taxable year such quarter short year April 15 more than 3 months a taxable year 12 year 12 months first taxable year ending a quarter the day annual year ending the remaining quarters 6037 21 year SHORT TAXABLE YEARS 21 first quarter day that year each quarter 15 year December 31 the 15th day of the 3rd 1363(b first taxable year 5 year MAY 17, 1995 2) YEAR OF CREDIT.—The December 31, 1995 that quarter the first day 1995 4 12 months the base year quarter 19 year year of 12 months the current quarter the year

IH year SESSION H. R. 1661

IH the United States the United States of America

IH

IV

SEC Internal GENERAL.—If the Internal Revenue Code MENTS 6037(a UAL ERS Senate TY S CORPORATIONS.—No House of Representa- Congress LECTED Ways and Means Committee THE HOUSE OF REPRESENTATIVES

SHAW Subparagraph

method taxable year taxable entity shall quarter entity base elect partnerships corporations income shall pay common corporation election