Technical Amendments Act

Technical Amendments Act - Amends the Internal Revenue Code with respect to the carryover basis of property passing at death, the estate tax treatment of transfers made within three years of the decedent's death, the material participation requirements for the special use valuation of certain farm property, the extended payment of estate taxes attributable to a closely held business, the deduction of expenses of attending foreign conventions, and the withholding of taxes from certain individuals engaged in fishing.