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United States · Bill · HR

H.R. 2906 (97th)

A bill to amend the Internal Revenue Code of 1954 to clarify the valuation, for estate tax purposes, of farm and other real property when such property is rented by a member of a decedent's family and for other purposes.

openUnited States· United States Congress· EN

Introduced

30 March 1981

Last action

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Status

See H.R.4242.

Sponsors

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Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Amends the Internal Revenue Code to allow the special use valuation of farms for estate tax purposes for real property which is put to a qualified use by a member of the decedent's family.

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Documents

1 official file

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