S 2778 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to remove the 2-year limitation during which an individual may qualify as a surviving spouse.

Introduced 1973-12-05· Sponsored by Sen. Beall, J. Glenn, Jr. [R-MD]· Senate

Bill Progress

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

Plain Language Summary

[AI summary unavailable — showing source text] Defines "surviving spouses" under the Internal Revenue Code. Removes the two-year limitation during which an individual may qualify as a surviving spouse. (Amends 26 U.S.C. 2(a))…

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