Summary: H.R.2361 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.2361. Bill summaries are authored by CRS.

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Introduced in House (05/15/1991)

Amends the Internal Revenue Code to allow farmers' cooperatives to elect to treat as ordinary income or loss certain capital gains and losses from the disposition of assets used in conducting business with or for patrons.