H.R. 9902 — A bill to amend the Internal Revenue Code of 1954 to revise tax provisions affecting family farms.

Summary

Amends the Internal Revenue Code to specify that in certain circumstances the managing of a farm by an agent will satisfy the material participation requirements for the special use valuation for the estate tax.

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Legislative Actions

1977-11-02
Introduced in House
1977-11-02
Introduced in House
1977-11-02
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to revise tax provisions affecting family farms.

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Summary

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