There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Farm Property Estate Tax Valuation Act - Provides that the value of real property used in farming by the decedent, included in the gross estate for estate tax purposes under the Internal Revenue Code of 1954, shall be the value of such property for farming purposes, if the executor agrees to the provisions of this Act.
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Farm Property Estate Tax Valuation Act - Provides that the value of real property used in farming by the decedent, included in the gross estate for estate tax purposes under the Internal Revenue Code of 1954, shall be the value of such property for farming purposes, if the executor agrees to the provisions of this Act.
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Farm Property Estate Tax Valuation Act - Provides that the value of real property used in farming by the decedent, included in the gross estate for estate tax purposes under the Internal Revenue Code of 1954, shall be the value of such property for farming purposes, if the executor agrees to the provisions of this Act.
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Farm Property Estate Tax Valuation Act - Provides that the value of real property used in farming by the decedent, included in the gross estate for estate tax purposes under the Internal Revenue Code of 1954, shall be the value of such property for farming purposes, if the executor agrees to the provisions of this Act.