A bill relating to the effective date of the change made by section 421 of the Economic Recovery Tax Act of 1981 in the definition of family members for purposes of the estate tax special valuation of farm, etc., real property.

referredUnited States· United States Congress· EN

Introduced

25 May 1982

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Economic Recovery Tax Act of 1981 to allow the executor of an estate to elect to have provisions apply which redefine "family member" for purposes of the special valuation of farms based on use, in the case of decedents dying after August 13, 1981, and before January 1, 1982.

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Documents

1 official file

Introduced in House
summary · EN · 25 May 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/6476
Open data entity: https://api.congress.gov/v3/bill/97/hr/6476