[History of Bills, Volume 143 (1997)]
[From the U.S. Government Publishing Office, www.gpo.gov]
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S. 251--A bill to amend the Internal Revenue Code of 1986 to allow
farmers to income average over 2 years; to the Committee on
Finance.
By Mr. SHELBY (for himself, Mr. Grassley, Mr. Cochran, Mr. Roberts,
Mr. Abraham, and Mr. Hutchinson), S856 [30JA]
Cosponsors added, S1239 [11FE], S1480 [24FE], S4611 [15MY], S8098
[24JY]