Amends the Internal Revenue Code to permit the election with respect to the special use valuation of family farms and small businesses to be made on amended returns.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Committee on Finance requested executive comment from OMB, Treasury Department.
Subcommittee on Estate and Gift Taxation. Hearings held. Hearings printed: S.Hrg. 98-387.
checking server…
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line