legislation: 95-s-3125

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
95-s-3125 95 s 3125 A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of an involuntary conversion of real property to which the special farm valuation provisions of the Federal estate tax apply. Taxation 1978-05-22 1978-05-22 Referred to Senate Committee on Finance. Senate Sen. Dole, Robert J. [R-KS] KS R D000401 0 Amends the Internal Revenue Code to limit, at the taxpayer's election, the recapture of estate taxes not paid on specially valuated farm real property in cases of involuntary conversions to so much of the amount realized on the conversion as is not reinvested in replacement property. Provides for an upward adjustment the carried-over basis of such property to the extent that additional estate taxes are assessed. 2024-08-01T20:10:39Z https://www.congress.gov/bill/95th-congress/senate-bill/3125

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