United States · Bill · S
S. 955 (97th)
A bill to amend the Internal Revenue Code of 1954 with respect to the time for payment of gift taxes.
Introduced
9 April 1981
Last action
—
Status
Committee on Finance requested executive comment from OMB; Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to require determination of gift tax liability on a calendar year, rather than calendar quarter, basis. Applies the return requirements on a calendar year, rather than calendar quarter, basis.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 9 April 1981
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/955
- Open data entity: https://api.congress.gov/v3/bill/97/s/955