United States · Bill · S
S. 2238 (95th)
Technical Amendments Act
Introduced
26 October 1977
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Technical Amendments Act - Amends the Internal Revenue Code with respect to the carryover basis of property passing at death, the estate tax treatment of transfers made within three years of the decedent's death, the material participation requirements for the special use valuation of certain farm property, the extended payment of estate taxes attributable to a closely held business, the deduction of expenses of attending foreign conventions, and the withholding of taxes from certain individuals engaged in fishing.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 26 October 1977
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/2238
- Open data entity: https://api.congress.gov/v3/bill/95/s/2238