Death Tax Relief Now Act of 2000

Summary

Death Tax Relief Now Act of 2000 - Amends the Internal Revenue Code to: (1) reduce the estate tax rates; (2) increase (and provide a cost of living adjustment for) the exemption equivalent of the unified credit; (3) repeal the family-owned business interests deduction provisions; (4) repeal provisions providing for a credit for State death taxes and provide for the deduction from an estate's value of State death taxes paid; and (5) increase the permissible number of partners or shareholders in a closely held business for purposes of eligibility for an extension of estate tax payments.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 27 September 2000

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• Introduced in House (PDF)

  Introduced in House · EN · 27 September 2000

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• Introduced in House

  summary · EN · 27 September 2000

  Open at official source

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