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

Summary

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Related Legislation

• S. 226A 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.

  1994-10-05Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.

  Related

Legislative Actions

1. 1993-03-10

   Introduced in House

2. 1993-03-10

   Introduced in House

3. 1993-03-10

   Referred to the House Committee on Ways and Means.