A bill to amend the Internal Revenue Code of 1954 to clarify the valuation, for estate tax purposes, of farm and other real property when such property is rented by a member of a decedent's family and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow the special use valuation of farms for estate tax purposes for real property which is put to a qualified use by a member of the decedent's family.…