A bill to amend the Internal Revenue Code of 1954 relating to estate taxes to provide that the election to use the alternate valuation date may be made on a return that is filed late.

referredUnited States· United States Congress· EN

Introduced

5 March 1979

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to permit executors of an estate to elect the alternate valuation date for estate assets (six months after decedent's death) even though the estate tax return is filed after the due date.

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Documents

1 official file

Introduced in Senate
summary · EN · 5 March 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/senate-bill/541
Open data entity: https://api.congress.gov/v3/bill/96/s/541