Rarely has agriculture enjoyed the attention it received in the Tax Reform Act of 1976. In addition to various provisions narrowing the scope of tax shelter opportunities, Congressional attention was drawn to the federal estate tax concerns that were believed to be unique to agriculture and other small firms. As a result, legislation was enacted providing two new methods for valuing land, an expanded and more attractive installment option or paying the federal estate tax attributable to a qualifying business, a new rule for taxing post-1976 joint tenancies at death,— an opportunity to continue "Section 303" stock redemptions for the period of installment payment of federal estate tax, if elected;an enlarged federal estate tax marital deduction; and a larger federal gift tax marital deduction for gifts of less than $200,000 between spouses permitting greater flexibility in making interspousal transfers to "balance" the estates.