Summary: H.R.2214 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.2214. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (05/02/1991)

Family Farm Inheritance Tax Relief Act - Amends the Internal Revenue Code with respect to estate tax valuation to allow a qualified heir to rent the property to a member of the heir's family on a net cash basis.