HR 3310 · 102th Congress · Taxation

To amend the Internal Revenue Code of 1986 to allow claims for refunds or credits in district courts or the United States Claims Court for estates electing application of section 6166.

Introduced 1991-09-11· Sponsored by Rep. Richardson, Bill [D-NM-3]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1991-09-11)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow small businesses which are current in their estate tax installment payments to dispute their tax claims of erroneous or illegal assessments in a U.S. District or Claims Court.…

Summarized by Claude AI · Non-partisan · For informational purposes only