H.R. 4006 · 109th Congress
Small Business Tax Flexibility Act of 2005
- Stage
- In committee
- Sponsor
- E. Shaw
- Introduced
- 2005-10-06
- Latest action
- 2005-10-06 · Introduced in House
Summary
Small Business Tax Flexibility Act of 2005 - Amends the Internal Revenue Code to permit certain small start-up businesses to elect a taxable year, other than the required taxable year, which ends on the last day of any of the months of April through November (or at the end of an equivalent annual period).