H.R. 4623 — A bill to amend the Internal Revenue Code of 1954 to exempt certain corporations from the provisions requiring the accrual method of accounting for corporations engaged in farming.

Summary

Amends the Internal Revenue Code to exempt certain corporations substantially owned by members of two or three families from the requirement that corporations engaged in farming use the accrual method of accounting.

Full Text

Related Legislation

H.R. 4723A bill to amend the Internal Revenue Code of 1954 to exempt certain corporations from the provisions requiring the accrual method of accounting for corporations engaged in farming.
1977-03-09Referred to House Committee on Ways and Means.
Related
H.R. 6725A bill to amend the Internal Revenue Code of 1954 to exempt certain corporations from the provisions requiring the accrual method of accounting for corporations engaged in farming.
1977-04-28Referred to House Committee on Ways and Means.
Related
S. 1227A bill to amend the Internal Revenue Code of 1954 to exempt certain corporations from the provisions requiring the accrual method of accounting for corporations engaged in farming.
1977-04-05Referred to Senate Committee on Finance.
Related

Legislative Actions

1977-03-08
Introduced in House
1977-03-08
Introduced in House
1977-03-08
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to exempt certain corporations from the provisions requiring the accrual method of accounting for corporations engaged in farming.

Sponsors

Subjects

Summary

Full Text

Related Legislation

Legislative Actions

Ask about this bill