HR 5469 · 93th Congress · Agriculture and Food

A bill to amend section 278 of the Internal Revenue Code of 1954 to change the effective date for the provisions relating to almond groves.

Introduced 1973-03-12· Sponsored by Rep. Moss, John E. [D-CA-3]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-03-12)

Plain Language Summary

[AI summary unavailable — showing source text] Provides under the Internal Revenue Code that the allowable deductions for capital expenditures incurred in planting and developing almond groves shall not apply to groves which were planted or replanted before July 1, 1971 (presently Dec. 30, 1970). (Amends 26 U.S.C. 278)…

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