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.
Introduced
20 November 1995
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 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.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 20 November 1995
Introduced in House (PDF)
Introduced in House · EN · 20 November 1995
Introduced in House
summary · EN · 20 November 1995
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/104th-congress/house-bill/2676
- Open data entity: https://api.congress.gov/v3/bill/104/hr/2676