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MARKUP: H.R. 2513, a bill to amend the Internal Revenue Code of 1986 to restore and modify the provision of the Taxpayer Relief Act of 1997 relating to exempting active financing income from foreign personal holding company income and to provide for the nonrecognition of gain on the sale of stock in agricultural processors to certain farmers’ cooperatives

September 23, 1997

Markup of H.R. 2513, abill to amend the Internal Revenue Code of 1986 to restore and modify theprovision of the Taxpayer Relief Act of 1997 relating to exempting activefinancing income from foreign personal holding company income and to provide forthe nonrecognition of gain on the sale of stock in agricultural processors tocertain farmers’ cooperatives.