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United States · Bill · S

S. 545 (103rd)

A bill to amend the Internal Revenue Code of 1986 to allow farmers' cooperatives to elect to include gains or losses from certain dispositions in the determination of net earnings, and for other purposes.

openUnited States· United States Congress· EN

Introduced

10 March 1993

Last action

5 October 1994 · Committee

Status

Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.

Sponsors

Sen. Boren, David L. [D-OK], Sen. Dole, Robert J. [R-KS], Sen. Danforth, John C. [R-MO], Sen. Dorgan, Byron L. [D-ND], Sen. Daschle, Thomas A. [D-SD], Sen. Baucus, Max [D-MT], Sen. Lugar, Richard G. [R-IN], Sen. Jeffords, James M. [I-VT], Sen. Pressler, Larry [R-SD], Sen. Wofford, Harris [D-PA], Sen. Grassley, Chuck [R-IA], Sen. Heflin, Howell [D-AL], Sen. Gorton, Slade [R-WA], Sen. Durenberger, Dave [R-MN], Sen. Kerrey, J. Robert [D-NE], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Shelby, Richard C. [R-AL], Sen. Johnston, J. Bennett [D-LA], Sen. Roth Jr., William V. [R-DE]

Subjects

Agriculture, Taxation

Source updated

14 January 2025

Agriculture · Taxation

Summary

Amends the Internal Revenue Code to allow farmers' cooperatives to include gains or losses from the sale or other disposition of assets in net earnings from business done with or for patrons if the assets were used to facilitate the conduct of business.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 10 March 1993

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 10 March 1993

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 10 March 1993

    Introduced

    Sponsor introductory remarks on measure. (CR S2641-2642)

    Source: IntroReferral

  4. 5 October 1994

    Committee

    Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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Leesvertaling

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 10 March 1993

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 10 March 1993

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 10 March 1993

    Open at official source

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Sponsors

Related records

Sources

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