A bill to repeal section 2036(c) of the Internal Revenue Code of 1986, relating to valuation freezes.

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.

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

Timeline

1. 28 September 1989

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 28 September 1989

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 28 September 1989

  Open at official source

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Sponsors

• Sen. Baucus, Max [D-MT] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → A bill to repeal section 2036(c) of the Internal Revenue Code of 1986, relating to valuation freezes.