Family Farm Tax Relief and Savings Act of 1991

Summary

Family Farm Tax Relief and Savings Act of 1991 - Amends the Internal Revenue Code with respect to nontaxable exchanges to allow the rollover of gain from the sale of a qualified farm asset into one or more individual retirement plans, to be known as asset rollover accounts. Denies an itemized deduction for contributions to such accounts and sets forth contribution limitations. Provides that rollover contributions to an asset rollover account may be made only from other such accounts. Sets forth reporting requirements for individuals making contributions to such accounts and taxes excess contributions.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 23 May 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 23 May 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 23 May 1991

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · — · Download file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 23 May 1991

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Sensenbrenner, F. James, Jr. [R-WI-5] · R · Sponsor
• Rep. Martin, David O'B. [R-NY-26] · R · Cosponsor
• Rep. Klug, Scott L. [R-WI-2] · R · Cosponsor
• Rep. Walsh, James T. [R-NY-25] · R · Cosponsor
• Rep. Solomon, Gerald B. H. [R-NY-22] · R · Cosponsor
• Rep. Doolittle, John T. [R-CA-4] · R · Cosponsor
• Rep. Camp, Dave [R-MI-4] · R · Cosponsor
• Rep. Rogers, Harold [R-KY-5] · R · Cosponsor
• Rep. Vander Jagt, Guy [R-MI-9] · R · Cosponsor
• Rep. Petri, Thomas E. [R-WI-6] · R · Cosponsor
• Rep. Emerson, Bill [R-MO-8] · R · Cosponsor
• Rep. Henry, Paul B. [R-MI-5] · R · Cosponsor
• Rep. Goodling, William F. [R-PA-19] · R · Cosponsor
• Rep. Poshard, Glenn [D-IL-22] · D · Cosponsor
• Rep. Roth, Toby [R-WI-8] · R · Cosponsor
• Rep. Fish, Hamilton, Jr. [R-NY-19] · R · Cosponsor
• Rep. Stallings, Richard H. [D-ID-2] · D · Cosponsor
• Rep. Fields, Jack [R-TX-8] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to ← Family Farm Tax Relief and Savings Act of 1991