HR 1751 · 105th Congress · Taxation

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.

Introduced 1997-05-27· Sponsored by Rep. Hulshof, Kenny C. [R-MO-9]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: See H.R.2014.(1997-08-05)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

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