Death Tax and Legal Fee Relief Act of 1997

Summary

Death Tax and Legal Fee Relief Act of 1997 - Amends the Internal Revenue Code to increase the unified credit against estate and gift taxes and provide for an additional increase based upon the unused credit of a predeceased spouse. Provides for a five-year deferral of interest on estate tax installment payments relating to a small business (closely held business with not more than $20 million in assets).

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 20 May 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 20 May 1997

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• Introduced in House

  summary · EN · 20 May 1997

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