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United States · Bill · S

S. 3140 (94th)

A bill to amend the Internal Revenue Code of 1954 to provide rules for Federal estate taxation more equitable than those presently in effect.

referredUnited States· United States Congress· EN

Introduced

15 March 1976

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

1 August 2024

Summary

Allows a general estate tax credit of $30,000 under the Internal Revenue Code. Requires the filing of a Federal estate tax return where the value of the gross estate exceeds $131,000.

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Documents

1 official file

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Sources

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