Farmers Tax Deferral Act

Summary

Farmers Tax Deferral Act - Amends the Internal Revenue Code to: (1) allow individuals age 55 or older to exclude from gross income the gain or loss from an exchange of qualified agricultural property for U.S. real property; (2) treat such an exchange as a like-kind exchange for purposes of recognizing gain or loss; and (3) allow installment sales treatment of qualified agricultural property. Defines "qualified agricultural property" as any single purpose agricultural or horticultural structure placed in service more than 20 years before an exchange and any real property, equipment, or fixtures related in use to such structure.

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Timeline

1. 26 July 2006

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 26 July 2006

   Introduced

   Introduced in House

   Source: IntroReferral

3. 26 July 2006

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 26 July 2006 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 26 July 2006

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 26 July 2006

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 26 July 2006

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Aderholt, Robert B. [R-AL-4] · R · Sponsor
• Rep. Otter, C. L. (Butch) [R-ID-1] · R · Cosponsor
• Rep. Rehberg, Denny [R-MT-At Large] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to → Farmers Tax Deferral Act