A bill to amend the Internal Revenue Code of 1954 to allow an additional year to amend governing instruments to meet requirements for gift of split interest to charity.

referredUnited States· United States Congress· EN

Introduced

1 May 1981

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code, with respect to allowable deductions from a decedent's gross estate of transfers for public, charitable, and religious uses, to extend through December 31, 1980, the period during which governing instruments may be amended to meet the requirements for a gift of a split interest to charity.

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Documents

1 official file

Introduced in House
summary · EN · 1 May 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/3382
Open data entity: https://api.congress.gov/v3/bill/97/hr/3382