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United States · Bill · HR

H.R. 2676 (104th)

To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain for sale of stock to certain farmers' cooperatives, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

20 November 1995

Last action

20 November 1995 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Sen. Roberts, Pat [R-KS], Rep. Stenholm, Charles W. [D-TX-17], Rep. Chenoweth-Hage, Helen [R-ID-1], Rep. Minge, David [D-MN-2], Rep. Peterson, Collin C. [D-MN-7], Rep. Pomeroy, Earl [D-ND-At Large], Sen. Crapo, Mike [R-ID], Rep. Cooley, Wes [R-OR-2], Rep. Combest, Larry [R-TX-19], Rep. Barrett, Bill [R-NE-3], Rep. Kaptur, Marcy [D-OH-9], Rep. LaHood, Ray [R-IL-18], Rep. Frost, Martin [D-TX-24], Rep. Ehlers, Vernon J. [R-MI-3], Rep. Hall, Ralph M. [R-TX-4], Rep. Danner, Pat [D-MO-6], Rep. Wilson, Charles [D-TX-2], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Laughlin, Greg [D-TX-14], Rep. Geren, Pete [D-TX-12], Sen. Johnson, Tim [D-SD]

Subjects

Agriculture, Taxation

Source updated

2 January 2025

Agriculture · Taxation

Summary

Amends the Internal Revenue Code to provide for the nonrecognition of gain on sales of stock of a qualified refiner or processor to an eligible farmer's cooperative. Sets forth provisions concerning the determination as to whether any stock in the domestic corporation is a qualified security.

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

Timeline

  1. 20 November 1995

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 20 November 1995

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  3. 20 November 1995

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 20 November 1995

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 20 November 1995

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 20 November 1995

    Open at official source

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Sponsors

Related records

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Sources

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