BILLS-107hr86ih.pdf

1986 the taxable year year a taxable year years such year January 1, 2002 December 31, 2001 the year 2001 annual January 1 annually the last day the calendar year the day 18 year 11 year 5-year 1974 monthly a prior taxable year age 591⁄2 2 years 14 year 31, 2001 4 year 2002 16 year age 19 90 days 6 year December 31 2-year 3 taxable years 5 years a preceding taxable year 20 years TAXABLE YEAR 1 taxable year current-year unitrust 15 year 72 a fiscal year at least 60 days 14 days 1 year December

the ‘‘USA Tax IH nal Revenue Code SESSION H. R. 86 IH ent IH est the ‘‘USA Tax Code

288 Tier 1

the United States United States USA States the District of Columbia 14 States IH the District of United 5 States TAX.—‘Employee a United States DEFINED.—‘Em- the District of Co- the Virgin Islands the United States of America 1 States District of Columbia THE UNITED STATES.—For Guam U.S. the United 6 States Puerto GENERAL.—A United States the District of Co- 4 24 States American Samoa

IH United the Pacific Islands IH States Coast Northern Mariana Islands Rico the Ryuku Islands Armed

•HR TRUSTS.—If INVOICE.—If

SEC the Internal Revenue Code GENERAL.—If State Internal United the Simplified USA Tax Congress USA Tax the Armed Forces of the United States FICA PROPERTY.—If MENTS 2)(D the Family Living Allowance ual 5)(D the Simplified USA Tax Act NESSES Simplified USA Tax the Internal Revenue Code of Roth TEM the Armed Forces Federal, State a)(4 VIDUALS Columbia IRS NONRENTAL UNITED STATES.—‘United States cooperatives Senate STATES.—If Interior AMERICAN the Federal Home Loan ALLOCATED Federal The Resolution Trust Corporation HOMEBUYER the ‘Simplified USA Tax for Individuals’ the Simplified USA for Tax Businesses IH Employee Retirement Income Security Act NENTLY TRANSFEROR

Roth RULE.—In mary LING BUSINESS.—If F. Sec SHARE.—A RULE.—Any section 255(b TAX.—There TIAL Grass inures 8) Includible sonal AMOUNT.—If

simplified usa tax income tax replace income amendment code payroll estate gift businesses taxes taxes sec sec repeal individuals sec sys tem