United States · Bill · HR
H.R. 3310 (102nd)
To amend the Internal Revenue Code of 1986 to allow claims for refunds or credits in district courts or the United States Claims Court for estates electing application of section 6166.
Introduced
11 September 1991
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 to allow small businesses which are current in their estate tax installment payments to dispute their tax claims of erroneous or illegal assessments in a U.S. District or Claims Court.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 11 September 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/3310
- Open data entity: https://api.congress.gov/v3/bill/102/hr/3310