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United States · Bill · S

S. 1522 (102nd)

A bill to amend the Internal Revenue Code of 1986 with respect to the treatment by cooperatives of gains or losses from sale of certain assets.

referredUnited States· United States Congress· EN

Introduced

22 July 1991

Last action

22 July 1991 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Boren, David L. [D-OK], Sen. Durenberger, Dave [R-MN], Sen. Baucus, Max [D-MT], Sen. Dole, Robert J. [R-KS], Sen. Pryor, David H. [D-AR], Sen. Symms, Steven D. [R-ID], Sen. Breaux, John B. [D-LA], Sen. Roth Jr., William V. [R-DE], Sen. Daschle, Thomas A. [D-SD], Sen. Grassley, Chuck [R-IA], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Leahy, Patrick J. [D-VT], Sen. Lugar, Richard G. [R-IN], Sen. Heflin, Howell [D-AL], Sen. Cochran, Thad [R-MS], Sen. Helms, Jesse [R-NC], Sen. Conrad, Kent [D-ND], Sen. Danforth, John C. [R-MO], Sen. Harkin, Tom [D-IA], Sen. Seymour, John [R-CA], Sen. Akaka, Daniel K. [D-HI], Sen. Bond, Christopher S. [R-MO], Sen. DeConcini, Dennis [D-AZ], Sen. Dixon, Alan J. [D-IL], Sen. Exon, J. James [D-NE], Sen. Ford, Wendell H. [D-KY], Sen. Gorton, Slade [R-WA], Sen. Inouye, Daniel K. [D-HI], Sen. Jeffords, James M. [I-VT], Sen. Johnston, J. Bennett [D-LA], Sen. Kassebaum, Nancy Landon [R-KS], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Kerry, John F. [D-MA], Sen. Levin, Carl [D-MI], Sen. Lott, Trent [R-MS], Sen. McCain, John [R-AZ], Sen. McConnell, Mitch [R-KY], Sen. Nickles, Don [R-OK], Sen. Pressler, Larry [R-SD], Sen. Shelby, Richard C. [R-AL], Sen. Simon, Paul [D-IL], Sen. Wirth, Timothy [D-CO], Sen. Brown, Hank [R-CO], Sen. Craig, Larry E. [R-ID], Sen. Wellstone, Paul D. [D-MN], Sen. Adams, Brock [D-WA], Sen. Cranston, Alan [D-CA], Sen. Fowler, Wyche, Jr. [D-GA]

Subjects

Agriculture, Taxation

Source updated

3 January 2025

Agriculture · Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to allow farmers' cooperatives to elect to treat as ordinary income or loss certain capital gains and losses from the disposition of assets used in conducting business with or for patrons.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 22 July 1991

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 22 July 1991

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 22 July 1991

    Open at official source

    Leesvertaling

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

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

Sponsors

Showing 48 of 57 sponsors and actors.

Related records

Sources

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