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United States · Bill · S

S. 1897 (97th)

A bill to amend the Internal Revenue Code of 1954 to provide an additional 8 years to amend governing instruments to meet the requirements for gifts of split interests to charity, and for other purposes

openUnited States· United States Congress· EN

Introduced

1 December 1981

Last action

—

Status

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

Sponsors

—

Subjects

Discovery layer

Source updated

3 January 2025

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Summary

Amends the Internal Revenue Code, with respect to charitable contribution deductions from a decedent's gross estate, to extend through December 31, 1983, the period during which governing instruments may be amended to meet the requirements for a gift of a split interest to charity. Amends the Revenue Act of 1978 to provide that under regulations prescribed by the Secretary of the Treasury, similar rules shall apply to the income tax and gift tax charitable deduction.

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Documents

1 official file

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Sources

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