To amend the Internal Revenue Code of 1986 to ensure that charitable beneficiaries of charitable remainder trusts are aware of their interests in such trusts.

Summary

Amends the Internal Revenue Code to establish requirements for notifying charitable beneficiaries of charitable remainder trusts of their interests in such trusts, including copies of estate tax return filings on which a charitable deduction is claimed. Disallows such deduction and establishes other penalties if such notices are not filed.

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Timeline

1. 18 September 1990

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 18 September 1990

   Introduced

   Introduced in House

   Source: IntroReferral

3. 18 September 1990

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · undated · Official file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 18 September 1990

  Open at official source

Sponsors

• Rep. Gibbons, Sam [D-FL-7] · D · Sponsor
• · hswm00 · Standing

Related records

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