Amends the Internal Revenue Code to apply the special treatment of livestock sold or involuntarily converted on account of drought conditions to livestock sold or converted because of drought, flood, or other weather-related conditions.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S14958)
Read twice and referred to the Committee on Finance.
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.
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