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United States · Bill · HR

H.R. 2783 (97th)

A bill to clarify the application of section 2032A of the Internal Revenue Code of 1954 with respect to qualification of certain property for valuation based on use, and for other purposes.

openUnited States· United States Congress· EN

Introduced

24 March 1981

Last action

4 August 1981 · Committee

Status

See H.R.4242.

Sponsors

Rep. Bedell, Berkley W. [D-IA-6], Rep. Butler, M. Caldwell [R-VA-6], Rep. Kogovsek, Ray [D-CO-3], Rep. Bafalis, L. A. (Skip) [R-FL-10], Rep. Panetta, Leon [D-CA-16], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Marlenee, Ron [R-MT-2], Rep. Railsback, Thomas F. [R-IL-19], Rep. Daniel, Robert W., Jr. [R-VA-4], Rep. Bereuter, Doug [R-NE-1], Rep. Neal, Stephen L. [D-NC-5], Sen. Dorgan, Byron L. [D-ND], Sen. Simon, Paul [D-IL], Rep. Mineta, Norman Y. [D-CA-15], Rep. Erdahl, Arlen [R-MN-1], Rep. Fithian, Floyd J. [D-IN-2], Rep. Sawyer, Harold S. [R-MI-5]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

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. Amends the Internal Revenue Code to qualify estates for such valuation if the decedent or decedent's spouse materially participated in the operation of the farm or business for five out of the eight years preceding the decedent's death.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 24 March 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 24 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 24 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 August 1981

    Committee

    See H.R.4242.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

Sources

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