Summary: H.R.1082 — 104th Congress (1995-1996)All Information (Except Text)

There is one summary for H.R.1082. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (02/28/1995)

Amends the Internal Revenue Code to provide that cash rental of farmland to a member of the decedent's family for a qualified use will not cause recapture of the special estate tax valuation.