http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Examines issues regarding new uniform capitalization rules, or "heifer tax," created by the Tax Reform Act of 1986, which limit the use of cash accounting by farmers and livestock producers for preproductive expenses.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
Heifer Tax: Uniform Capitalization and Farmers
Library of Congress. Congressional Research Service.