HR 11785 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to extend certain transitional rules for allowing a charitable contribution deduction for purposes of the estate tax in the case of bequests or transfers of certain charitable remainders.

Introduced 1973-12-05· Sponsored by Rep. Burke, James A. [D-MA-11]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-12-05)

Plain Language Summary

[AI summary unavailable — showing source text] Extends, under the Internal Revenue Code of 1954, specified transitional rules for allowing a charitable contribution deduction for purposes of the estate tax in the case of bequests or transfers of specified charitable remainders. (Adds 26 U.S.C. 2055 (e) (3))…

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