39. Where, among the property transmitted in the direct line owing to the death of a person to a beneficiary resident or domiciled in Québec, there is property used in the operation of a farming business, or an interest in a partnership or a stock or share in a cooperative or corporation whose principal source of revenue is agriculture, section 37 applies mutatismutandis to the duties otherwise payable by that beneficiary on that property, interest, stock or share.