United States · Bill · HR
H.R. 196 (105th)
To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.
Introduced
7 January 1997
Last action
7 January 1997 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Houghton, Amo [R-NY-31], Rep. Matsui, Robert T. [D-CA-5]
Subjects
Taxation
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to provide a special rule for a person whose parent is deceased for purposes of the generation-skipping transfer tax. Makes such rule inapplicable to an individual who is not a lineal descendant if there is a living lineal descendant.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
7 January 1997
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
7 January 1997
Introduced
Introduced in House
Source: IntroReferral
7 January 1997
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 7 January 1997 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 7 January 1997
Introduced in House (PDF)
Introduced in House · EN · 7 January 1997
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Introduced in House
summary · EN · 7 January 1997
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Houghton, Amo [R-NY-31] · R · Sponsor
- Rep. Matsui, Robert T. [D-CA-5] · D · Sponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/196
- Open data entity: https://api.congress.gov/v3/bill/105/hr/196
- us · 105-hr-196 · source updated 7 February 2024