HR 5884 · 109th Congress · Taxation
To amend the Internal Revenue Code of 1986 to authorize the Secretary of the Treasury to extend the date for making a gift tax qualified terminable interest property election.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2006-07-25)
Plain Language Summary
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Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations for granting extensions to taxpayers for making a gift tax qualified terminable interest property (QTIP) election.…
Summarized by Claude AI · Non-partisan · For informational purposes only