A bill to amend the Internal Revenue Code of 1954 to allow the payment of income tax on certain income support or deficiency payments to wheat and feed grain producers to be made in the year when the income normally received from the crops have been reported.

referredUnited States· United States Congress· EN

Introduced

12 March 1979

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Permits cash basis taxpayers to report as income, support or deficiency payments on wheat and feed grains received pursuant to the Food and Agriculture Act of 1977 in the taxable year in which the income normally received from the crops would have been reported.

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Documents

1 official file

Introduced in Senate
summary · EN · 12 March 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/senate-bill/618
Open data entity: https://api.congress.gov/v3/bill/96/s/618