To amend the Internal Revenue Code of 1986 to provide that gifts for which the statute of limitations has expired for gift tax purposes may not be revalued for purposes of determining the estate tax.

Summary

Official

Amends the Internal Revenue Code to provide that properly disclosed gifts for which the gift tax assessment period has expired may not be reevaluated for estate tax purposes.

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Bill Progress

Committee is reviewing, marking up, or holding hearings on the bill

Introduced(5/27/97)

Committee

Passed House

Passed Senate

President

Law

Sponsor

Mr. HULSHOF

(R) MO – 9

Topics

Law & The Judicial System

Latest Action

See H.R.2014.

Aug 5, 1997

View Bill on Congress.gov