A bill to amend the Internal Revenue Code of 1954 to allow estates required to file estate tax returns before July 13, 1978, the date on which regulations under section 2032A of such Code were proposed, to elect the valuation of certain farm and other real property under section 2032A of such Code within ninety days after the enactment of the amendments to such Code proposed by this bill.

Summary

Amends the Internal Revenue Code to allow estates required to file estate tax returns before July 13, 1978, to elect the special use valuation of certain farm and small business property within 90 days after the date of the enactment of this Act. Applies the provisions of this Act to estates of decedents dying after December 31, 1976.

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1 official file

• Introduced in House

  summary · EN · 2 March 1983

  Open at official source

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