Holdings: Issues arising under the payment-in-kind program : hearing before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives; Ninety-eighth Congress, first session; on H.R. 1296, to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any crop received under a federal program for removing land from agricultural production as produced by the taxpayer, to allow any taxpayer to elect to defer income on any cancellation under such a program of any price support loan, and to provide that participation in such a program shall not disqualify the taxpayer for the special use valuation of farm real property under Section 2032A of such Code; February 23, 1983.

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