HR 11436 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of amounts paid from an estate as an allowance or award for the support of the decedent's surviving spouse or children.

Introduced 1976-01-21· Sponsored by Rep. Mikva, Abner J. [D-IL-10]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1737.(1976-09-30)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude from the estate tax amounts paid out of an estate as an allowance or award for the support of the decedent's surviving spouse or children for a limited period during the administration of the estate.…

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