A bill to amend the Internal Revenue Code of 1954 to provide transitional rules for estate and gift tax treatment of disclaimers of property interests created by transfers before November 15, 1958.

referredUnited States· United States Congress· EN

Introduced

17 June 1980

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow, for estate and gift tax purposes, effective disclaimer of an interest created by a transfer of property made before November 15, 1958 if: (1) such disclaimer otherwise satisfies the requirements for such disclaimers; and (2) it is made within nine months following enactment of this Act, or within nine months after the disclaimant receives knowledge of such interest (but not later than December 31, 1991).

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Documents

1 official file

Introduced in House
summary · EN · 17 June 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/7601
Open data entity: https://api.congress.gov/v3/bill/96/hr/7601