United States · Bill · S
S. 1688 (101st)
A bill to repeal section 2036(c) of the Internal Revenue Code of 1986, relating to valuation freezes.
Introduced
28 September 1989
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Repeals estate tax provisions of the Revenue Act of 1987 and the Technical and Miscellaneous Revenue Act of 1988 with respect to the inclusion in the gross estate of the value of certain types of transfers with a retained life estate.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 28 September 1989
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/1688
- Open data entity: https://api.congress.gov/v3/bill/101/s/1688