United States · Bill · HR
H.R. 5255 (95th)
A bill to amend the Internal Revenue Code relating to the estate tax treatment of property held subject to joint tenancies.
Introduced
21 March 1977
Last action
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Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to apply the 50 percent estate tax exclusion of joint interests held by a decedent and his spouse to all such tenancies in real and personal property so long as the tenancy was created by either or both spouses and was held solely by them.
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 21 March 1977
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/house-bill/5255
- Open data entity: https://api.congress.gov/v3/bill/95/hr/5255