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United States · Bill · HR

H.R. 5261 (93rd)

A bill to amend the Internal Revenue Code of 1954 to provide a distribution deduction in the case of certain cemetery perpetual care fund trusts.

referredUnited States· United States Congress· EN

Introduced

6 March 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

1 August 2024

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Summary

Provides that amounts paid by a cemetery perpetual trust fund created pursuant to local law by a taxable cementery corporation, for the care and maintenance of cemetery property, shall be considered distributions for tax deduction purposes of the Internal Revenue Code.

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Documents

1 official file

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