AICPA applauds introduction of "small business tax flexibility act of 2003".
Position | Tax info - Brief Article |
The AICPA applauds the introduction of H.R. 3225 by Rep. Clay Shaw (R-Fla.), with cosponsors Congressmen Jerry Kleczka (D-Wis.) and Collin Peterson (D-Minn.). The bill, introduced on Oct. 1, 2003, is designed to offer most start-up small businesses, that operate as partnerships or S corporations, an additional tool to successfully navigate their start-up life cycle by providing flexibility to adopt any fiscal year-end from Apr. through Dec. This flexibility permits these new firms/companies to retain additional operating resources, utilize a more natural business cycle and ease their...
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