To restore pre-TAMRA estate tax rules to estates of noncitizen international organization employees.

Summary

Amends the Internal Revenue Code to restore the following estate tax provisions in effect prior to enactment of the Technical and Miscellaneous Revenue Act of 1988 with respect to noncitizen international organization employees: (1) the marital deduction for decedents who are resident (domiciled) in the United States regardless of the spouse's citizenship; (2) the rule that 50 percent of jointly held property is includable in the decedent's estate, regardless of the spouse's citizenship and the source of payment for the property; and (3) the estate tax rates applied to employees who are nonresident noncitizens.

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2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 30 July 1991

  Open at official source

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