A bill to amend section 483 of the Internal Revenue Code of 1954 to provide that such section shall not apply to certain sales and exchanges of real property located in the United States used as a farm or in a closely held business.

Summary

Full Text

Legislative Actions

1. 1984-06-28

   Introduced in Senate

2. 1984-06-28

   Read twice and referred to the Committee on Finance.

3. 1984-07-10

   Committee on Finance requested executive comment from OMB, Treasury Department, Agriculture Department.