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HR 1752 105th Congress House Taxation Agricultural cooperatives Agricultural industries Agriculture and Food Business income tax Capital gains tax Commerce Employee ownership Finance and Financial Sector Food industry Income tax Labor and Employment Stocks Tax exclusion

To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on sale of stock to certain farmers' cooperatives.

Introduced: May 27, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 5, 1997
See H.R.2014.
May 27, 1997
Referred to the House Committee on Ways and Means.
May 27, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide for the nonrecognition of gain on sales of stock of a qualified refiner or processor to an eligible farmer's cooperative.

What's happening now August 5, 1997

See H.R.2014.

 Related & companion bills 2
  • S 872 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain for sale of stock to certai…
  • HR 2014 Procedurally related Taxpayer Relief Act of 1997
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Crapo, Mike
Idaho · May 27, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1752: To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on sale of stock to certain farmers' cooperatives.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1752/
MLA
"H.R. 1752: To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on sale of stock to certain farmers' cooperatives.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1752/.
Bluebook (legal)
H.R. 1752, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1752/.
Markdown link
[H.R. 1752: To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on sale of stock to certain farmers' cooperatives.](https://openamerica.io/bill/105-HR-1752/)
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