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.

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.

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

Timeline

1. 30 March 1981

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 30 March 1981

   Introduced

   Introduced in House

   Source: IntroReferral

3. 30 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

• Introduced in House

  summary · EN · 30 March 1981

  Open at official source

Sponsors

• Rep. Evans, Cooper [R-IA-3] · R · Sponsor
• Rep. Stangeland, Arlan [R-MN-7] · R · Sponsor
• · hswm00 · Standing

Related records

• related to ← Economic Recovery Tax Act of 1981
• related to ← 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.