United States · Bill · HR
H.R. 548 (101st)
To amend the Internal Revenue Code of 1986 to repeal the application of the uniform capitalization rules to certain farming businesses.
Introduced
19 January 1989
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any sod and ornamental or crop-producing trees produced by the taxpayer in a farming business.
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 19 January 1989
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/house-bill/548
- Open data entity: https://api.congress.gov/v3/bill/101/hr/548