United States · Bill · HR
H.R. 10932 (94th)
A bill relating to the income tax treatment of certain expenses of the estate of a decedent.
Introduced
2 December 1975
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Provides, under the Internal Revenue Code, that specified deductions allowed on a decedent's estate shall not be permitted as an offset against the sale price of property in determining gain or loss. Allows such offset if the taxpayer files with the Secretary of the Treasury a statement that such specified deductions have not been taken and a waiver of all rights thereto.
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 2 December 1975
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/94th-congress/house-bill/10932
- Open data entity: https://api.congress.gov/v3/bill/94/hr/10932