H.R. 2251 · 108th Congress

To amend the Internal Revenue Code of 1986 to treat as a qualified use for purposes of section 2032A land rented on a net cash basis to any member of the decedent's family.

Stage
In committee
Introduced
2003-05-22
Latest action
2003-05-22 · Introduced in House

Subjects

Taxation
Families
Agriculture and Food
Finance and Financial Sector
Family farms
Tax credits
Tax refunds
Estate tax
Farm tenancy
Limitation of actions
Valuation