BILLS-107hr656ih.pdf

1986 December 31, 2000 years year 2000’ year December 31, 1999 all prior taxable 22 2001 2 year annual the taxable year a taxable year ‘calendar year 1992’ 2001 a calendar year 4 1992’ 6 year after 2001 any prior taxable year FEBRUARY 14, 2001

SESSION H. R. 656 the ‘‘Cash Accounting

the United States of America Treas-

IH

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

MANZULLO TANNER HERGER

taxpayer accounting receipts taxable year cash method taxable calendar year small business test dollar small multiple gross taxpayers