A bill to limit the applicability of the generation-skipping transfer tax.

Summary

Amends the Internal Revenue Code to provide a special rule for persons with a deceased parent for purposes of the generation-skipping transfer tax. Makes such rule inapplicable to an individual who is not a lineal descendant if there is a living lineal descendant.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 10 August 1995

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 10 August 1995

   Introduced

   Sponsor introductory remarks on measure. (CR S12270)

   Source: IntroReferral

3. 10 August 1995

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 10 August 1995 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 10 August 1995

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 10 August 1995

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 10 August 1995

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Pressler, Larry [R-SD] · R · Sponsor
• Sen. Baucus, Max [D-MT] · D · Sponsor
• Sen. Grassley, Chuck [R-IA] · R · Cosponsor
• Sen. D'Amato, Alfonse [R-NY] · R · Cosponsor
• Sen. Santorum, Rick [R-PA] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to → To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.