A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of grain storage and similar structures for purposes of depreciation and the investment tax credit.

referredUnited States· United States Congress· EN

Introduced

5 March 1987

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to treat single purpose commodity storage structures as a qualified agricultural structure for purposes of the investment tax credit and the accelerated cost recovery system.

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Documents

1 official file

Introduced in House
summary · EN · 5 March 1987
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/1465
Open data entity: https://api.congress.gov/v3/bill/100/hr/1465