The heifer tax
Subtitle: uniform capitalization and farmers
By: by Gregg A. Esenwein
Contributors: Library of Congress. Congressional Research Service
Series: Major studies and issue briefs of the Congressional Research Service -- 1988-89, reel 11, fr. 0791
Publisher: Congressional Research Service, Library of Congress
Published: 1988
Place of publication: [Washington, D.C.]
Language: eng
Format: Microform
Subjects: Capital -- Accounting; Income tax -- United States -- Deductions; Farmers -- Taxation -- Law and legislation -- United States
Notes: Cover title

At head of title: CRS report for Congress

"June 28, 1988."

"88-462 E."

Includes bibliographical references

Microfilm. Arlington, Va. : University Publications of America, 1989. on 1 microfilm reel ; 35 mm. Low reduction. (Major studies and issue briefs of the Congressional Research Service. 1988-89 supplement ; reel 11, fr. 0791).