A bill to amend section 2040 of the Internal Revenue Code of 1954 to provide that a spouse's services shall be taken into account in determining whether that spouse furnished adequate consideration for jointly held property for purposes of qualifying for an exclusion from the Federal estate tax.

referredUnited States· United States Congress· EN

Introduced

2 June 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that a spouse's services shall be taken into account in determining whether that spouse furnished adequate consideration for jointly held property for purposes of qualifying for an exclusion from the Federal estate tax imposed under the Internal Revenue Code.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 2 June 1975
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/7521
Open data entity: https://api.congress.gov/v3/bill/94/hr/7521