United States · Bill · S
S. 314 (107th)
A bill to amend the Internal Revenue Code of 1986 to provide declaratory judgement relief for section 521 cooperatives.
Introduced
13 February 2001
Last action
—
Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1335)
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
Summary
Amends the Internal Revenue Code to permit the United States Tax Court, the United States Court of Federal Claims, or the Federal district court for the District of Columbia to provide declaratory relief respecting the initial or continuing tax-exempt status of specified farmers' cooperatives.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 13 February 2001
Introduced in Senate (PDF)
Introduced in Senate · EN · 13 February 2001
Introduced in Senate
summary · EN · 13 February 2001
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/senate-bill/314
- Open data entity: https://api.congress.gov/v3/bill/107/s/314