United States · Bill · HR
H.R. 3903 (100th)
Family Farm Tax Accounting Relief Act of 1988
Introduced
3 February 1988
Last action
—
Status
Provisions of Measure Incorporated Into H.R.4333.
Sponsors
—
Subjects
Discovery layer
Source updated
28 August 2025
Summary
Family Farm Tax Accounting Relief Act of 1988 - Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any animal produced in a farming business, regardless of the animal's preproductive period. Permits an exception from required use of the accrual method of accounting for family farm corporations having gross receipts of $5,000,000 or less for each prior taxable year after 1985.
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Documents
1 official file
Introduced in House
summary · EN · 3 February 1988
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/house-bill/3903
- Open data entity: https://api.congress.gov/v3/bill/100/hr/3903