Summary: H.R.3943 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.3943. Bill summaries are authored by CRS.

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Introduced in House (11/26/1991)

Amends the Internal Revenue Code to allow certain business entities to elect to use a fiscal year for tax purposes other than the required taxable year. Modifies provisions concerning required payments for such entities.