United States · Bill · HR
H.R. 3323 (100th)
A bill to provide that certain disclaimers shall not be treated as transfers for purposes of Federal estate and gift taxation.
Introduced
22 September 1987
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Prohibits certain disclaimers of property interests created by a gift, devise, or bequest from being treated as transfers (and thus taxable) for estate and gift tax purposes. Applies to written disclaimers made before December 9, 1980, with respect to interests created before November 15, 1958.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 22 September 1987
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/house-bill/3323
- Open data entity: https://api.congress.gov/v3/bill/100/hr/3323