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United States · Bill · HR

H.R. 2646 (98th)

A bill to amend the Internal Revenue Code of 1954 relating to the treatment under the DISC rules of fungible products marketed through pooling arrangements of cooperative associations.

referredUnited States· United States Congress· EN

Introduced

20 April 1983

Last action

Status

Referred to House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Internal Revenue Code to revise the Domestic International Sales Corporation (DISC) rules to treat each member of an agricultural cooperative association as a producer of export property to the extent of his ratable share of fungible products exported by such an association.

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Documents

1 official file

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Sources

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