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United States · Bill · HR

H.R. 60 (101st)

To repeal the estate tax inclusion related to valuation freezes.

referredUnited States· United States Congress· EN

Introduced

3 January 1989

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Repeals estate tax provisions of the Internal Revenue Code with respect to inclusion in the gross estate of the value of certain types of transfers with a retained life estate. Applies the repeal retroactively in connection with property transferred after December 17, 1987.

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Documents

2 official files

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Sources

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