S. 1227 (95th): 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.


Apr 5, 1977
95th Congress, 1977–1978

Died in a previous Congress

This bill was introduced on April 5, 1977, in a previous session of Congress, but was not enacted.


John McClellan

Senator from Arkansas


About the bill

Summary (CRS)

4/5/1977--Introduced.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 ... Read more >

The bill’s title was written by its sponsor.


Apr 5, 1977

This is the first step in the legislative process.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 1227”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


4 cosponsors (4D) (show)
Committee Assignments

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


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

H.R. 4623 (identical)

Referred to Committee
Last Action: Mar 8, 1977

Search for similar bills.

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: