HR 14105 · 95th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to remove certain limitations on the estate and gift tax marital deductions.

Introduced 1978-09-18· Sponsored by Rep. Smith, Virginia [R-NE-3]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1978-09-18)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to remove the dollar and percentage limitations on the amount of the estate and gift tax marital deductions.…

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