H.R. 3907 (100th): A bill to amend the Internal Revenue Code of 1986 to repeal the application of the uniform capitalization rules with respect to animals produced in a farming business.

Introduced:
Feb 03, 1988 (100th Congress, 1987–1988)
Sponsor:
Rep. Byron Dorgan [D-ND0]
Status:
Died (Referred to Committee)
See Instead:

S. 2129 (same title)
Referred to Committee — Mar 03, 1988

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

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Status

This bill was introduced on February 3, 1988, in a previous session of Congress, but was not enacted.

Progress
Introduced Feb 03, 1988
Cosponsors
222 cosponsors (115D, 107R) (show)
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Summary

No summaries available.

Text

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Primary Source

View on THOMAS (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

2/3/1988--Introduced.
Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any animal produced in a farming business, regardless of the animal's preproductive period.

House Republican Conference Summary

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