HR 4727 · 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 certain charitable remainder trusts.

Introduced 1973-02-26· Sponsored by Rep. Wilson, Charles H. [D-CA-31]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-02-26)

Plain Language Summary

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

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