United States · Bill · S
S. 1701 (102nd)
A bill to amend the Internal Revenue Code of 1986 to allow claims for refunds or credits in district courts or the United States Claims Court for estates electing application of section 6166.
Introduced
11 September 1991
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to allow small businesses which are current in their estate tax installment payments to dispute their tax claims of erroneous or illegal assessments in a U.S. District or Claims Court.
This text is taken from the official record. PoliticalRepo does not editorialize.
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 (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 11 September 1991
Sponsors
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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/102nd-congress/senate-bill/1701
- Open data entity: https://api.congress.gov/v3/bill/102/s/1701