A bill to amend the Internal Revenue Code of 1954 relating to estate taxes to provide that the election to use the alternate valuation date may be made on a return that is filed late.

openUnited States· United States Congress· EN

Introduced

25 June 1981

Last action

—

Status

Committee on Finance requested executive comment from OMB; Treasury Department.

Summary

Amends the Internal Revenue Code with respect to the estate tax to provide that the election to use the alternate valuation date may be made at the time the tax return is filed.

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Documents

1 official file

Introduced in Senate
summary · EN · 25 June 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1430
Open data entity: https://api.congress.gov/v3/bill/97/s/1430