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问题: 英语翻译

The president also vetoed a provision of the FY1998 Reconciliation Act ( PL 105-34 ) that would have allowed the owner of the stock of a qualified agricultural refiner or processor to defer capital gains on the sale of that stock to eligible farmer cooperatives as long as the gains are reinvested in stocks.

解答:

总统还否决了《1998财政年度对账法案》( PL 105-34 ) 中的一项条款。该条款允许够格的农业加工或精加工企业股票的持有者,在将该股票出售给合格的农业合作组合时,缓交资本利得税,只要此资本利得收入重新投资于股票中。
在这里,stock应理解为股票,因为只有出售不动产、股票证劵等的收入才能称为"capital gains"(资本利得,也有译资本增值的),而出售产品库存等货物,只是business income,(营业收入),不是capital gains。