A bill to extend the period for filing a claim for credit or refund of Federal income taxes with respect to certain changes made by the Consolidated Omnibus Reconciliation Act of 1985 with respect to insolvent farmers.

openUnited States· United States Congress· EN

Introduced

22 April 1986

Last action

—

Status

Committee on Finance requested executive comment from OMB, Treasury Department, Agriculture Department.

Summary

Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to allow an extension of time for the filing of claims for credit or refund of Federal income taxes for insolvent farmers who were exempted by such Act from the alternative minimum tax on capital gains realized on the transfer or sale of farmland under threat of foreclosure or in cancellation of indebtedness.

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Documents

1 official file

Introduced in Senate
summary · EN · 22 April 1986
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/senate-bill/2350
Open data entity: https://api.congress.gov/v3/bill/99/s/2350