HR 5647 · 102th Congress · Taxation

To provide that the special estate tax valuation recapture provisions shall cease to apply after 1992 in the case of property acquired from decedents dying before January 1, 1982.

Introduced 1992-07-22· Sponsored by Rep. Grandy, Fred [R-IA-6]· House

Bill Progress

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Introduced
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Committee
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House Vote
4
Senate
5
Enacted
Latest: See H.R.11.(1992-10-05)

Plain Language Summary

[AI summary unavailable — showing source text] Provides that the special estate tax valuation ten-year recapture rules shall cease to apply after 1992 in the case of property acquired from decedents dying before January 1, 1982.…

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