Tax Years of Partnerships and Corporations.

Explains provisions of the Tax Reform Act of 1986 requiring certain businesses to adopt the same tax year as their owners, and provisions of the Omnibus Budget Reconciliation Act of 1987 relaxing this requirement but imposing an additional tax on deferred income.

Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1988.
Series:	U.S. Congressional Research.
Subjects:	Accounting. Corporations. Income tax. Electronic books.
Online Access:	Connect to the full text of this electronic book