; furnishing of bond). (G) Section 2032A(c)(7) (relating to no tax if use begins within 2 years; active management by eligible qualified heir treated as material participation). (H) Section 2032A(d) (relating to election; agreement). (I) Section 2032A(e)(10) (relating to community property). (J) Section 2032A(e)(14) (relating to treatment of replacement property acquired in section 1031 or 1033 transactions). (K) Section 2032A(f) (relating to statute of limitations). (L) Section 2032A(g) (relating to application to interests in partnerships, corporations, and trusts). (M) Subsections (h) and (i) of section 2032A. (N) Section 6166(b)(3) (relating to farmhouses and certain other structures taken into account). (O) Subparagraphs (B), (C), and (D) of section 6166(g)(1) (relating to acceleration of payment). (P) Section 6324B (relating to special lien for additional estate tax). . (b) Conforming amendments (1) Section 2031(c)(10) of such Code is amended by striking (as in effect before its repeal) . (2) The table of sections for part IV of subchapter A of chapter 11 of such Code is amended by inserting after the item relating to section 2056A the following new item: Sec. 2057. Family-owned business interests. . (c) Effective date The amendments made by this section shall apply to the estates of decedents dying after the date of the enactment of this Act.