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United States · Bill · HR

H.R. 6378 (97th)

Tax Equalization Act of 1982

referredUnited States· United States Congress· EN

Introduced

13 May 1982

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

29 August 2025

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Summary

Tax Equalization Act of 1982 - Amends the Internal Revenue Code to repeal provisions partially exempting farmers' cooperatives from income taxation and provisions setting forth the tax treatment of cooperatives and their patrons. Provides that cooperatives shall be taxed in the same way other businesses are taxed. Disallows any deduction or other allowance for amounts paid as patronage dividends by cooperative corporations. Permits the partial exclusion of dividends paid by such corporations.

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Documents

1 official file

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