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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3314

Sec. 3314. Repeal of averaging of farm income

44 words·~1 min read·/bill/113/hr/1/ih/section-3314

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Subchapter Q of chapter 1 is amended by striking part I (and by striking the item relating to such part in the table of parts for such subchapter). The amendments made by this section shall apply to taxable years beginning after December 31, 2014.
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