A bill to amend the Internal Revenue Code of 1954 to treat the sale of certain livestock sold as a result of flood as an involuntary conversion eligible for replacement or nonrecognition of gain treatment.

referredUnited States· United States Congress· EN

Introduced

29 January 1974

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that the sale of livestock sold as a result of flood shall be treated as an involuntary conversion eligible for replacement or nonrecognition of gain treatment under the Internal Revenue Code.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 29 January 1974
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/12374
Open data entity: https://api.congress.gov/v3/bill/93/hr/12374