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 ...

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H.R. 4623 (identical)

Referred to Committee
Last Action: Mar 8, 1977

What is a bill?

The “S.” in “S. 1227” means this is a Senate 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.


Apr 5, 1977


4 cosponsors (4D) (show)
Committee Assignments

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There have been no votes related to this bill.

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Primary Source

THOMAS.gov (The Library of Congress)

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