HR 14401 · 95th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to exempt certain real property used in farming or in other businesses from the estate tax.

Introduced 1978-10-14· Sponsored by Rep. Panetta, Leon [D-CA-16]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1978-10-14)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude from a decedent's gross estate for purposes of the estate tax the value of certain real property used in farming or in other businesses.…

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