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
Harl, Neil E.
"Discrimination Against Section 1231 Livestock for Sales Within One year After Death,"
Agricultural Law Digest: Vol. 27
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol27/iss2/1