To permit startup partnerships and S corporations to elect taxable years other than required years.
Small Business Tax Flexibility Act of 2003 - Amends the Internal Revenue Code to permit a qualified small business the election of having a taxable year, other than the required taxable year, which ends on the last day of any of the months of April through November.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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