United States · Bill · S
S. 2686 (95th)
A bill to amend the Internal Revenue Code of 1954 to permit farmers to elect the year in which crop deficiency payments are to be included in income.
Introduced
8 March 1978
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to allow farmers to include crop deficiency payments in gross income either in the year of receipt or, if the year of receipt is the crop year, in the next following year, or, if not received in the crop year, in the taxable income for the previous year.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 8 March 1978
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/2686
- Open data entity: https://api.congress.gov/v3/bill/95/s/2686