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United States · Bill · HR

H.R. 1931 (103rd)

To amend the Internal Revenue Code of 1986 to allow farmers' cooperatives to elect to include gains or losses from certain dispositions in the determination of net earnings, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

29 April 1993

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Amends the Internal Revenue Code to allow farmers' cooperatives to include gains or losses from the sale or other disposition of assets in net earnings from business done with or for patrons if the assets were used to facilitate the conduct of business.

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Versions

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Documents

3 official files

Introduced in House (text)

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Sources

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