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United States · Bill · S

S. 557 (97th)

A bill to amend the Internal Revenue Code of 1954 to allow estates required to file estate tax returns before July 13, 1978, the date on which regulations under section 2032A of such Code were proposed, to elect the valuation of certain farm, and so forth, real property, under section 2032A of such Code within ninety days after the enactment of the amendment to such Code proposed by this bill.

openUnited States· United States Congress· EN

Introduced

24 February 1981

Last action

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Status

Committee on Finance requested executive comment from OMB; Treasury Department; Agriculture Department.

Sponsors

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Subjects

Discovery layer

Source updated

3 January 2025

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Summary

Amends the Internal Revenue Code to allow estates required to file estate tax returns before July 13, 1978, to elect the special use valuation of certain farms and other real property within 90 days after the date of the enactment of this Act. Applies the provisions of this Act to estates of decedents dying after December 31, 1976.

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Documents

1 official file

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