S 3140 · 94th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to provide rules for Federal estate taxation more equitable than those presently in effect.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1976-03-15)
Plain Language Summary
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Allows a general estate tax credit of $30,000 under the Internal Revenue Code. Requires the filing of a Federal estate tax return where the value of the gross estate exceeds $131,000.…
Summarized by Claude AI · Non-partisan · For informational purposes only