Amendment99th Congress
2075
- Amendment Number
- 2075
- Purpose
- To permit continued availability of income averaging for noncorporate taxpayers involved in the active operation of a farm or ranch; and to perclude all corporations engaged in farming with gross receipts in excess of $100 million from using cash accounting.
- Congress
- 99
- Type
- SAMDT
- Submitted Date
- Jun 12, 1986
- Chamber
- Senate
- Update Date
- Jun 30, 2021