Summary: S.545 — 103rd Congress (1993-1994)All Information (Except Text)

There is one summary for S.545. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (03/10/1993)

Amends the Internal Revenue Code to allow farmers' cooperatives to include gains or losses from the sale or other disposition of assets in net earnings from business done with or for patrons if the assets were used to facilitate the conduct of business.