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.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: See H.R.2014.(1997-08-05)
Plain Language Summary
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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