Summary: H.R.2676 — 104th Congress (1995-1996)All Information (Except Text)

There is one summary for H.R.2676. Bill summaries are authored by CRS.

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Introduced in House (11/20/1995)

Amends the Internal Revenue Code to provide for the nonrecognition of gain on sales of stock of a qualified refiner or processor to an eligible farmer's cooperative. Sets forth provisions concerning the determination as to whether any stock in the domestic corporation is a qualified security.