Federal (United States) · Session law
Title V
9 sections
9 sections
- Pub. L. 105-34, tit. V, subtit. A, sec. 501COST-OF-LIVING ADJUSTMENTS RELATING TO ESTATE AND GIFT TAX PROVISIONS.Enacted
- Pub. L. 105-34, tit. V, subtit. A, sec. 502FAMILY-OWNED BUSINESS EXCLUSION.Enacted
- Pub. L. 105-34, tit. V, subtit. A, sec. 503MODIFICATIONS TO RATE OF INTEREST ON PORTION OF ESTATE TAX EXTENDED UNDER SECTION 6166.Enacted
- Pub. L. 105-34, tit. V, subtit. A, sec. 504EXTENSION OF TREATMENT OF CERTAIN RENTS UNDER SECTION 2032A TO LINEAL DESCENDANTS.Enacted
- Pub. L. 105-34, tit. V, subtit. A, sec. 505CLARIFICATION OF JUDICIAL REVIEW OF ELIGIBILITY FOR EXTENSION OF TIME FOR PAYMENT OF ESTATE TAX.Enacted
- Pub. L. 105-34, tit. V, subtit. A, sec. 506GIFTS MAY NOT BE REVALUED FOR ESTATE TAX PURPOSES AFTER EXPIRATION OF STATUTE OF LIMITATIONS.Enacted
- Pub. L. 105-34, tit. V, subtit. A, sec. 507REPEAL OF THROWBACK RULES APPLICABLE TO CERTAIN DOMESTIC TRUSTS.Enacted
- Pub. L. 105-34, tit. V, subtit. A, sec. 508TREATMENT OF LAND SUBJECT TO A QUALIFIED CONSERVATION EASEMENT.Enacted
- Pub. L. 105-34, tit. V, subtit. B, sec. 611EXPANSION OF EXCEPTION FROM GENERATION-SKIPPING TRANSFER TAX FOR TRANSFERS TO INDIVIDUALS WITH DECEASED PARENTS.Enacted