H.R. 4542 (100th): A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of sales of certain assets by cooperatives.


May 5, 1988
100th Congress, 1987–1988

Died in a previous Congress

This bill was introduced on May 5, 1988, in a previous session of Congress, but was not enacted.


Harold “Hal” Daub
Representative for Nebraska's 2nd congressional district

About the bill

Summary (CRS)
5/5/1988--Introduced.Amends the Internal Revenue Code to permit cooperatives (farmers' cooperatives, cooperative banks, mutual insurance companies, and rural electric and telephone cooperatives) to: (1) elect to treat as ordinary income or ...

Read more >

What is a bill?

The “H.R.” in “H.R. 4542” means this is a House of Representatives bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

The bill’s title was written by its sponsor.


May 5, 1988


59 cosponsors (33D, 26R) (show)
Committee Assignments

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


There have been no votes related to this bill.

Links & tools

Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.


Click a format for a citation suggestion: