United States · Bill · S
S. 1108 (93rd)
Farm Property Estate Tax Valuation Act
Introduced
6 March 1973
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
3 September 2025
Summary
Farm Property Estate Tax Valuation Act - Provides that the value of real property used in farming by the decedent, included in the gross estate for estate tax purposes under the Internal Revenue Code of 1954, shall be the value of such property for farming purposes, if the executor agrees to the provisions of this Act.
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Documents
1 official file
Introduced in Senate
summary · EN · 6 March 1973
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/1108
- Open data entity: https://api.congress.gov/v3/bill/93/s/1108