United States · Bill · HR
H.R. 2268 (101st)
To amend the Internal Revenue Code of 1986 to extend treatment of certain rents under section 2032A to all qualified heirs.
Introduced
9 May 1989
Last action
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Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code with respect to the valuation of farm land for estate tax purposes, permitting a qualified heir to enter into a cash lease of farm or other real property with a family member and still have the property valued under use value principles rather than according to its highest and best use.
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 9 May 1989
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/house-bill/2268
- Open data entity: https://api.congress.gov/v3/bill/101/hr/2268