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United States · Bill · HR

H.R. 2992 (101st)

To amend the Internal Revenue Code of 1986 to provide special rules for certain gratuitous transfers of employer securities for the benefit of employees.

referredUnited States· United States Congress· EN

Introduced

25 July 1989

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Internal Revenue Code regarding estates and trusts to provide rules for the gratuitous transfer of qualified employer securities to an employee stock ownership plan from charitable remainder trusts.

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Versions

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Documents

2 official files

Introduced in House (text)

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Sources

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