A bill to amend the Internal Revenue Code of 1954 to lower the percentage requirements of stock in a decedent's estate in order to qualify for section 303 treatment.

referredUnited States· United States Congress· EN

Introduced

28 July 1977

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to reduce the proportion of an estate which must constitute stock in a corporation in order to qualify redemptions of such stock to pay death taxes and expenses for capital gains treatment.

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Documents

1 official file

Introduced in Senate
summary · EN · 28 July 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/senate-bill/1956
Open data entity: https://api.congress.gov/v3/bill/95/s/1956