legislation: 100-s-2669

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
100-s-2669 100 s 2669 A bill to amend section 1388 of the Internal Revenue Code of 1986. Taxation 1988-07-29 1988-07-29 Read twice and referred to the Committee on Finance. Senate Sen. Boren, David L. [D-OK] OK D B000639 21 Amends the Internal Revenue Code to permit cooperatives (farmers' cooperatives, cooperative banks, mutual insurance companies, and rural electric and telephone cooperatives) to: (1) elect to treat as ordinary income or loss any gain or loss from the sale or other disposition of any asset used by the organization to facilitate the conduct of business done with or for patrons; and (2) include such gain or loss in net earnings of the organization from business done with or for patrons. 2025-01-03T20:55:56Z  

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