A bill to provide that the amendment made by the Economic Recovery Tax Act of 1981 with respect to the eligibility of replacement property acquired in a section 1031 or 1033 transaction for special farm valuation for estate tax purposes shall apply to estates of decedents dying after December 31, 1976.

referredUnited States· United States Congress· EN

Introduced

8 March 1982

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Economic Recovery Tax Act of 1981 to provide that eligibility requirements for the special estate tax valuation of replacement farm property acquired in a like-kind exchange or after an involuntary conversion shall apply to decedents dying after 1976.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 8 March 1982
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/5749
Open data entity: https://api.congress.gov/v3/bill/97/hr/5749