A bill relating to the treatment of certain rentals of farm and business real property for purposes of section 2032a of the Internal Revenue Code of 1954.

openUnited States· United States Congress· EN

Introduced

17 March 1981

Last action

—

Status

See H.R.4242.

Summary

Allows the special use valuation of farms and business real property for estate tax purposes for real property which is put to any use by a qualified heir pursuant to a rental by such heir. Revises rules for the revocation of an election to use such valuation.

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Votes

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Documents

1 official file

Introduced in House
summary · EN · 17 March 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/2567
Open data entity: https://api.congress.gov/v3/bill/97/hr/2567