HR 3873 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 with respect to the time for payment of gift taxes.

Introduced 1981-06-10· Sponsored by Rep. Conable, Barber B., Jr. [R-NY-35]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: See H.R.4242.(1981-08-04)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to require determination of gift tax liability on a calendar year, rather than calendar quarter, basis. Applies the return requirements on a calendar year, rather than calendar quarter, basis.…

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