A bill to extend in the case of certain decedents the period during which no recapture tax is imposed under the special estate tax evaluation provisions for certain farm, etc., real property.

referredUnited States· United States Congress· EN

Introduced

24 May 1983

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Extends until August 13, 1984, the period in which an heir must use certain farm and business property eligible for special use valuation tax treatment in order to avoid the recapture of estate tax.

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Documents

1 official file

Introduced in House
summary · EN · 24 May 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/house-bill/3124
Open data entity: https://api.congress.gov/v3/bill/98/hr/3124