HR 9902 · 95th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to revise tax provisions affecting family farms.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1977-11-02)
Plain Language Summary
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Amends the Internal Revenue Code to specify that in certain circumstances the managing of a farm by an agent will satisfy the material participation requirements for the special use valuation for the estate tax.…
Summarized by Claude AI · Non-partisan · For informational purposes only