A bill to amend the Internal Revenue Code of 1954 to provide that, for purposes of the Federal estate tax, amounts contributed to certain cemetery companies may be deducted from the gross estate.

referredUnited States· United States Congress· EN

Introduced

31 January 1980

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code, with respect to the estate tax, to deduct from the gross estate all bequests, legacies, devises, or transfers to a non-profit cemetery corporation owned and operated exclusively for the benefit of its members.

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Documents

1 official file

Introduced in House
summary · EN · 31 January 1980
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/6388
Open data entity: https://api.congress.gov/v3/bill/96/hr/6388