Discrimination Against Section 1231 Livestock for Sales Within One year After Death

Date
2016-01-15
Authors
Harl, Neil
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Iowa State University Digital Repository
Abstract

A statute passed and signed into law on December 31, 1970, some 45 years ago, has continued to discriminate against those with sales of livestock used in a trade or business1 in terms of a less advantageous treatment of animals eligible for § 1231(b)(3) treatment in the one year period after death.2

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