A bill to repeal the estate tax inclusion related to valuation freezes.

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

1. 19 April 1989

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 19 April 1989

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 17 May 1989

   Committee

   Committee on Finance. Hearings held.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 19 April 1989

  Open at official source

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Sponsors

• Sen. Heflin, Howell [D-AL] · D · Sponsor
• Sen. Shelby, Richard C. [R-AL] · D · Cosponsor
• Sen. Kasten, Robert W., Jr. [R-WI] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to → To repeal the estate tax inclusion related to valuation freezes.
• related to → A bill to repeal the estate tax inclusion related to valuation freezes.