A bill to amend the Internal Revenue Code of 1986 to provide a fixed rate of interest on the postponed estate tax attributable to a reversionary or remainder interest in property included in the estate.

referredUnited States· United States Congress· EN

Introduced

6 October 1988

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to apply a fixed rate of interest to deferred estate tax in connection with reversionary or remainder interests in property included in an estate. Prescribes the interest rate, based on the interrelationship between the underpayment rate and the discount rate used to value the particular interest.

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Documents

1 official file

Introduced in House
summary · EN · 6 October 1988
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/5484
Open data entity: https://api.congress.gov/v3/bill/100/hr/5484