A bill to amend the Internal Revenue Code of 1986 to reduce the holding period to 12 months for purposes of determining whether horses are section 1231 assets.

3.0.0 1759 2023-01-15T08:03:18Z 2023-01-15T08:03:18Z Senate S S 2003-10-20 108 ssfi00 Finance Committee Senate Standing Referred to 2003-10-20T19:56:33Z 2003-10-20 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2003-10-20 Introduced in Senate IntroReferral 10000 9 Library of Congress B001066 Sen. Bunning, Jim [R-KY] JIM BUNNING R KY N Taxation Agriculture and Food Animals Capital gains tax Commerce Depreciation and amortization Horses Income tax Tax deductions Taxation

00 2003-10-20 Introduced in Senate 2003-11-26T13:23:53Z

A bill to amend the Internal Revenue Code of 1986 to reduce the holding period to 12 months for purposes of determining whether horses are section 1231 assets. Display Title A bill to amend the Internal Revenue Code of 1986 to reduce the holding period to 12 months for purposes of determining whether horses are section 1231 assets. Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to reduce the holding period to 12 months for purposes of determining whether horses are section 1231 assets. Introduced in Senate IS Introduced in Senate 2003-10-20T04:00:00Z 2003-10-20 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.