Page:United States Statutes at Large Volume 97.djvu/40

 97 STAT. 8 PUBLIC LAW 98-4—MAR. 11, 1983 42 USC 401. (4) title II of the Social Security Act (relating to Federal old- age, survivors, and disability insurance benefits). 26 USC 61 note. SEC. 4. ANTIABUSE RULES. (a) GENERAL RULE.— In the case of any person, sections 2 and 3 of this Act shall not apply with respect to any land acquired by such person after February 23, 1983, unless such land was acquired in a qualified acquisition. (b) QuAUFiED ACQUISITION. —For purposes of this section, the term "qualified acquisition" means any acquisition— (1) by reason of the death of a qualified transferor, (2) by reason of a gift from a qualified transferor, or (3) from a qualified transferor who is a member of the family of the person acquiring the land. (c) DEFINITIONS AND SPECIAL RULES. —For purposes of this section— (1) QUALIFIED TRANSFEROR. — The term "qualified transferor" means any person— (A) who held the land on February 23, 1983, or (B) who acquired the land after February 23, 1983, in a qualified acquisition. (2) MEMBER OF FAMILY.—The term "member of the family" has the meaning given such term by section 2032A(e)(2) of the 26 USC 2032A. Internal Revenue Code of 1954. (3) MERE CHANGE IN FORM OF BUSINESS.—Subsection (a) shall not apply to any change in ownership by reason of a mere change in the form of conducting the trade or business so long as the land is retained in such trade or business and the person holding the land before such change retains a direct or indirect 80-percent interest in such land. (4) TREATMENT OF CERTAIN ACQUISITIONS OP RIGHT TO THE CROP.— The acquisition of a direct or indirect interest in 80 percent or more of the crop from any land shall be treated as an acquisition of such land. 26 USC 61 note. SEC. 5. DEFINITIONS AND SPECIAL RULES. (a) GENERAL RULE.—For purposes of this Act— (1) 1983 PAYMENT-IN-KIND PROGRAM. —The term "1983 pay- ment-in-kind program" means any program for the 1983 crop year— (A) under which the Secretary of Agriculture (or his delegate) makes payments in kind of any agricultural com- modity to any person in return for— (i) the diversion of farm acreage from the production of an agricultural commodity, and (ii) the devotion of such acreage to conservation uses, and (B) which the Secretary of Agriculture certifies to the Secretary of the Treasury as being described in subpara- graph (A). (2) 1983 CROP YEAR.— The term "1983 crop year" means the crop year for any crop the harvesting or planting period for which occurs during 1983. (3) QUALIFIED TAXPAYER. — The term "qualified taxpayer" means any producer of agricultural commodities (within the meaning of the 1983 payment-in-kind programs) who receives

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