A bill to amend the Internal Revenue Code of 1954 to provide that certain arrangements shall not be treated as a generation-skipping trust equivalent for purposes of the tax on generation-skipping transfers.

referredUnited States· United States Congress· EN

Introduced

25 February 1981

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that a certain custodianship, a guardianship, and an estate during the period of estate administration shall not be treated as generation-skipping trust equivalents for purposes of the tax on generation-skipping transfers.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 25 February 1981
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/2165
Open data entity: https://api.congress.gov/v3/bill/97/hr/2165