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, regarding the exclusion from the estate tax of the adjusted consideration furnished by a decedent's spouse with respect to jointly held property, to require treatment of services performed by such spouse as consideration in money or money's worth.…