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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.

referredUnited States· United States Congress· EN

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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Documents

1 official file

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Sources

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