A bill to amend the Internal Revenue Code of 1954 to provide for the annual imposition and payment of the gift tax.

Summary

Amends the Internal Revenue Code to require determination of gift tax liability on a calendar year, rather than quarterly, basis. Applies the return requirement on a calendar year, rather than quarterly, basis.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 3 September 1980

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

2. 3 September 1980

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 3 September 1980

  Open at official source

Sponsors

• Sen. Byrd, Harry F., Jr. [I-VA] · I · Sponsor
• · ssfi00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to provide for the annual imposition and payment of the gift tax.