United States · Bill · S
S. 2504 (96th)
A bill to amend the Internal Revenue Code of 1954 to provide that certain evergreen trees more than three years old will be treated as timber.
Introduced
1 April 1980
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 June 2021
Summary
Amends the Internal Revenue Code to provide that evergreen trees more than three years old (currently six years) will be treated as timber for purposes of tax rules relating to capital gains treatment of cut timber.
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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 · 1 April 1980
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/96th-congress/senate-bill/2504
- Open data entity: https://api.congress.gov/v3/bill/96/s/2504