S. 105 — 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.

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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Legislative Actions

1995-01-04
Introduced in Senate
1995-01-04
Sponsor introductory remarks on measure. (CR S340-341)
1995-01-04
Read twice and referred to the Committee on Finance.
1995-06-07
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 104-89.

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.

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