H.R. 998 (113th): To amend the Internal Revenue Code of 1986 to reduce the holding period used to determine whether horses are section 1231 assets to 12 months.
Mar 6, 2013
113th Congress, 2013–2015
Died in a previous Congress
This bill was introduced on March 6, 2013, in a previous session of Congress, but was not enacted.
Garland “Andy” Barr
Representative for Kentucky's 6th congressional district
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Last Updated: Mar 6, 2013
Length: 2 pages
About the bill
- Summary (CRS)
- 3/6/2013--Introduced.Amends the Internal Revenue Code, with respect to the preferential tax treatment of gains and losses from the sale of depreciable property used in a trade or business, to eliminate ...
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The “H.R.” in “H.R. 998” 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.
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Civic Impulse. (2015). H.R. 998 — 113th Congress: To amend the Internal Revenue Code of 1986 to reduce the holding period used to .... Retrieved from https://www.govtrack.us/congress/bills/113/hr998
“H.R. 998 — 113th Congress: To amend the Internal Revenue Code of 1986 to reduce the holding period used to ....” www.GovTrack.us. 2013. February 28, 2015 <https://www.govtrack.us/congress/bills/113/hr998>
|title=H.R. 998 (113th)
|accessdate=February 28, 2015
|author=113th Congress (2013)
|date=March 6, 2013
|quote=To amend the Internal Revenue Code of 1986 to reduce the holding period used to ...