To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.

Summary

Amends the Internal Revenue Code to provide a special rule for a person whose parent is deceased for purposes of the generation-skipping transfer tax. Makes such rule inapplicable to an individual who is not a lineal descendant if there is a living lineal descendant.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 4 February 1997

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 4 February 1997

   Introduced

   Introduced in House

   Source: IntroReferral

3. 4 February 1997

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 4 February 1997 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 4 February 1997

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 4 February 1997

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 4 February 1997

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Houghton, Amo [R-NY-31] · R · Sponsor
• Rep. Matsui, Robert T. [D-CA-5] · D · Sponsor
• Rep. Kleczka, Gerald D. [D-WI-4] · D · Cosponsor
• Rep. Herger, Wally [R-CA-2] · R · Cosponsor
• Rep. Lewis, John [D-GA-5] · D · Cosponsor
• Rep. English, Phil [R-PA-3] · R · Cosponsor
• Rep. Neal, Richard E. [D-MA-1] · D · Cosponsor
• Sen. Ensign, John [R-NV] · R · Cosponsor
• Rep. Kennelly, Barbara B. [D-CT-1] · D · Cosponsor
• Rep. Bliley, Tom [R-VA-7] · R · Cosponsor
• · hswm00 · Standing

Related records

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