A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of amounts paid from an estate as an allowance or award for the support of the decedent's surviving spouse or children.

reportedUnited States· United States Congress· EN

Introduced

21 January 1976

Last action

—

Status

Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1737.

Summary

Amends the Internal Revenue Code to exclude from the estate tax amounts paid out of an estate as an allowance or award for the support of the decedent's surviving spouse or children for a limited period during the administration of the estate.

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Timeline

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 21 January 1976
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/11436
Open data entity: https://api.congress.gov/v3/bill/94/hr/11436