A bill to amend the Internal Revenue Code of 1986 to provide that certain cash rentals of farmland will not cause recapture of special estate tax valuation.

openUnited States· United States Congress· EN

Introduced

4 January 1995

Last action

—

Status

Committee on Finance. Hearings held. Hearings printed: S.Hrg. 104-89.

Summary

Amends the Internal Revenue Code to provide that cash rental of farmland to a member of the decedent's family for a qualified use will not cause recapture of the special estate tax valuation.

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Timeline

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Votes

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Versions

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Documents

3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 4 January 1995
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Introduced in Senate (PDF)
Introduced in Senate · EN · 4 January 1995
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Introduced in Senate
summary · EN · 4 January 1995
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Sources

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Official source: https://www.congress.gov/bill/104th-congress/senate-bill/105
Open data entity: https://api.congress.gov/v3/bill/104/s/105