HR 396 · 105th Congress · Taxation

To amend the Internal Revenue Code of 1986 to provide that the alternative minimum tax shall not apply to installment sales of farm property.

Introduced 1997-01-09· Sponsored by Rep. Barrett, Bill [R-NE-3]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: See H.R.2014.(1997-08-05)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to make the alternative minimum tax inapplicable to specified farm property installment sales.…

Summarized by Claude AI · Non-partisan · For informational purposes only