United States · Bill · HR
H.R. 1067 (99th)
Fairness in Gift Tax Act
Introduced
7 February 1985
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
29 August 2025
Summary
Fairness in Gift Tax Act - Provides that interest-free or below market rate loans made before February 23, 1984, did not give rise to any taxable gift prior to such date. Extends the period of the statute of limitations for purposes of any refunds or credits for overpayments of tax resulting from this Act.
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 7 February 1985
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/99th-congress/house-bill/1067
- Open data entity: https://api.congress.gov/v3/bill/99/hr/1067