A bill to amend the Internal Revenue Code of 1954 to provide that the unified credit against the estate tax shall not be reduced by certain gifts made during 1976 which are includible in the gross estate of the decedent.

referredUnited States· United States Congress· EN

Introduced

5 January 1981

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that the unified credit against the estate tax shall not be reduced by gifts made after September 8, 1976, which are includible in the gross estate of the decedent. Limits the application of this Act to estates of decedents dying after December 31, 1976.

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Documents

1 official file

Introduced in House
summary · EN · 5 January 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/124
Open data entity: https://api.congress.gov/v3/bill/97/hr/124