A bill to amend the Internal Revenue Code of 1986 to provide an extension of time for the payment of estate tax to more estates with closely held businesses.

referredUnited States· United States Congress· EN

Introduced

26 September 2000

Last action

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Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9270)

Summary

Amends the Internal Revenue Code to increase the permissible number of partners or shareholders in a closely held business for purposes of eligibility for an extension of estate tax payments.

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Votes

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Versions

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Documents

3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 27 September 2000
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Introduced in Senate (PDF)
Introduced in Senate · EN · 27 September 2000
View Download Open at official source
Introduced in Senate
summary · EN · 26 September 2000
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/106th-congress/senate-bill/3111
Open data entity: https://api.congress.gov/v3/bill/106/s/3111