A bill to amend section 2040 of the Internal Revenue Code of 1954 to provide that a spouse's services shall be taken into account in determining whether that spouse furnished adequate consideration for jointly held property for purposes of qualifying for an exclusion from the Federal estate tax.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to require that services performed by a spouse shall be treated as consideration in money's worth for the purpose of determining whether a spouse furnished adequate consideration for jointly held property so as to qualify for an exclusion from the Federal estate tax.…