United States · Bill · S
S. 659 (101st)
A bill to repeal the estate tax inclusion related to valuation freezes.
Introduced
17 March 1989
Last action
—
Status
Committee on Finance. Hearings held.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Repeals estate tax provisions of the Internal Revenue Code with respect to inclusion in the gross estate of the value of certain types of transfers with a retained life estate. Applies the repeal retroactively in connection with property transferred after December 17, 1987.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 17 March 1989
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/659
- Open data entity: https://api.congress.gov/v3/bill/101/s/659