(would exclude farmland from estate tax so long as it remains in farming use by creating new I.R.C. Sec. 2033A and apply to a decedent's estate that makes an election under I.R.C. Sec. 2032A(d)(2); unlimited recapture period).
(would exclude farmland from estate tax so long as it remains in farming use by creating new I.R.C. Sec. 2033A and apply to a decedent's estate that makes an election under I.R.C. Sec. 2032A(d)(2); unlimited recapture period).