United States · Bill · S
S. 1999 (95th)
A bill to amend section 447 of the Internal Revenue Code pertaining to accounting procedures for businesses operating nurseries.
Introduced
3 August 1977
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Makes a technical amendment to the provision of the Internal Revenue Code which exempts businesses operating nurseries from the requirement of computing income on an accrual method with the capitalization of preproductive period expenses applied to corporations engaged in farming.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 3 August 1977
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/1999
- Open data entity: https://api.congress.gov/v3/bill/95/s/1999