A bill to amend the Internal Revenue Code of 1954 to clarify the valuation, for estate tax purposes, of farm and other real property when such property is rented by a member of a decedent's family, and for other purposes.

openUnited States· United States Congress· EN

Introduced

3 March 1981

Last action

—

Status

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

Summary

Amends the Internal Revenue Code to allow the special use valuation of farms for estate tax purposes for real property which is put to a qualified use by a member of the decedent's family.

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Votes

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 3 March 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/612
Open data entity: https://api.congress.gov/v3/bill/97/s/612