United States · Bill · S
S. 1983 (97th)
A bill to amend the Internal Revenue Code of 1954 to provide transitional rules for estate and gift tax treatment of disclaimers of property interests created by transfers before November 15, 1958.
Introduced
16 December 1981
Last action
—
Status
Subcommittee on Estate and Gift Taxation. Hearings held.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to set forth transitional rules for estate and gift tax treatment of qualified disclaimers of property interests transferred before November 15, 1958.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 16 December 1981
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1983
- Open data entity: https://api.congress.gov/v3/bill/97/s/1983