To amend section 2040 of the Internal Revenue Code of 1954 to provide that a spouse's services shall be taken into account in determining whether that spouse furnished adequate consideration for jointly held property for purposes of qualifying for an exclusion from the Federal estate tax.

referredUnited States· United States Congress· EN

Introduced

7 April 1978

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to qualify services performed by a surviving spouse as consideration for purposes of excluding portions of jointly held property from a decedent's taxable estate.

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Documents

1 official file

Introduced in Senate
summary · EN · 7 April 1978
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/senate-bill/2858
Open data entity: https://api.congress.gov/v3/bill/95/s/2858