A bill to amend the Internal Revenue Code of 1954 relating to the treatment under the DISC rules of fungible products marketed through pooling arrangements of cooperative associations.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to revise the Domestic International Sales Corporation (DISC) rules to treat each member of an agricultural cooperative association as a producer of export property to the extent of his ratable share of fungible products exported by such an association.…