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.

Summary

Full Text

Related Legislation

• H.R. 4242Economic Recovery Tax Act of 1981

  1981-08-13Became Public Law No: 97-34.

  Related
• S. 612A 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.

  1981-03-05Committee on Finance requested executive comment from OMB; Treasury Department.

  Related

Legislative Actions

1. 1981-03-30

   Introduced in House

2. 1981-03-30

   Introduced in House

3. 1981-03-30

   Referred to House Committee on Ways and Means.

4. 1981-08-04

   See H.R.4242.