A bill to provide that the amendment made by the Economic Recovery Tax Act of 1981 with respect to the eligibility of replacement property acquired in a section 1031 or 1033 transaction for special farm valuation for estate tax purposes shall apply to estates of decedents dying after December 31, 1976.

[AI summary unavailable — showing source text] Amends the Economic Recovery Tax Act of 1981 to provide that eligibility requirements for the special estate tax valuation of replacement farm property acquired in a like-kind exchange or after an involuntary conversion shall apply to decedents dying after 1976.…