United States · Bill · HR
H.R. 2251 (100th)
A bill to amend the Internal Revenue Code of 1986 with respect to the definition of preproductive period under the uniform capitalization rules.
Introduced
30 April 1987
Last action
—
Status
Provisions of Measure Incorporated Into H.R.4333.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to define the preproductive period of an animal, for income tax inventory cost capitalization purposes, as beginning at the birth of the animal or, if later, at the time of its acquisition by the taxpayer.
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 30 April 1987
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/house-bill/2251
- Open data entity: https://api.congress.gov/v3/bill/100/hr/2251