Amends the Internal Revenue Code to permit the United States Tax Court, the United States Court of Federal Claims, or the Federal district court for the District of Columbia to provide declaratory relief respecting the initial or continuing tax-exempt status of specified farmers' cooperatives.
Actions
Feb 13, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1335)
Feb 13, 2001
Sponsor introductory remarks on measure. (CR S1331)