Summary: H.R.3788 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.3788. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (11/14/1991)

Amends the Internal Revenue Code to exempt personal service corporations which use an accrual method of accounting for its last taxable year ending before the date of enactment of this Act from restrictions on deducting year-end regular compensation paid to any employee who is not a key employee.