United States · Bill · HR
H.R. 1751 (105th)
To amend the Internal Revenue Code of 1986 to provide that gifts for which the statute of limitations has expired for gift tax purposes may not be revalued for purposes of determining the estate tax.
Introduced
27 May 1997
Last action
—
Status
See H.R.2014.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to provide that properly disclosed gifts for which the gift tax assessment period has expired may not be reevaluated for estate tax purposes.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 27 May 1997
Introduced in House (PDF)
Introduced in House · EN · 27 May 1997
Introduced in House
summary · EN · 27 May 1997
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/1751
- Open data entity: https://api.congress.gov/v3/bill/105/hr/1751