A bill to amend the Internal Revenue Code of 1986 to provide for nonrecognition of gain on dispositions of dairy property which is certified by the Secretary of Agriculture as having been the subject of an agreement under the bovine tuberculosis eradication program, and for other purposes.

Summary

Amends the Internal Revenue Code to, until December 31, 2005: (1) provide for the treatment, as an involuntary conversion, of qualified dispositions of dairy property which is certified by the Secretary of Agriculture as having been the subject of an agreement under the bovine tuberculosis eradication program, as implemented pursuant to the Declaration of Emergency Because of Bovine Tuberculosis; and (2) permit the expensing of qualified dairy property reclamation costs.

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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 14 June 2001

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 14 June 2001

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• Introduced in Senate

  summary · EN · 14 June 2001

  Open at official source

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