H.R. 1558 · 108th Congress

To amend the Internal Revenue Code of 1986 to allow a married couple conducting an unincorporated trade or business to elect out of partnership status.

Stage
In committee
Introduced
2003-04-02
Latest action
2003-04-02 · Introduced in House

Subjects

Taxation
Families
Commerce
Self-employed
Labor and Employment
Income tax
Tax deductions
Tax administration
Tax credits
Married people
Losses
Partnerships
Earnings