BILLS-107hr882ih.pdf

such year the taxable year annual calendar year years the calendar year year 1986 a calendar year any calendar year each calendar year MARCH 6, 2001 20 year the preceding calendar year December 31, 2001 that year such calendar year 1984 31, 2005 15 year 5 year May 1 preceding calendar year 1997 2001

SESSION H. section 155(a)(4

882 IH States the United States of America the United States Department

IH

State Nation SEC ALLOCATED Agriculture CONGRESS FERENT the Internal Revenue Code the Committee RECOGNITION House of Representa- Interior THE HOUSE OF REPRESENTATIVES Senate Ways and Means

LIMIT.—If ISAKSON

farmers ranchers farming ranchers conservation qualified taxable year real property farmers servation taxable reserve credit general organization expenditures real