A bill to amend the Internal Revenue Code of 1954 to release the lien for the estate tax on property which is transferred by the executor to a purchaser or holder of a security interest.

referredUnited States· United States Congress· EN

Introduced

1 March 1976

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Authorizes, under the estate tax provisions of the Internal Revenue Code, an executor of an estate to transfer any property of the estate to a purchaser or holder of a security interest free of any prior attached lien. Stipulates that such lien shall then attach to the proceeds from such transfer.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 1 March 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/12187
Open data entity: https://api.congress.gov/v3/bill/94/hr/12187