United States · Bill · S
S. 953 (98th)
A bill to amend the Internal Revenue Code of 1954 to permit elections under section 2032A to be made on amended returns.
Introduced
24 March 1983
Last action
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Status
Subcommittee on Estate and Gift Taxation. Hearings held. Hearings printed: S.Hrg. 98-387.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to permit the election with respect to the special use valuation of family farms and small businesses to be made on amended returns.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 24 March 1983
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/98th-congress/senate-bill/953
- Open data entity: https://api.congress.gov/v3/bill/98/s/953