S 1430 · 97th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 relating to estate taxes to provide that the election to use the alternate valuation date may be made on a return that is filed late.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Committee on Finance requested executive comment from OMB; Treasury Department.(1981-07-02)
Plain Language Summary
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Amends the Internal Revenue Code with respect to the estate tax to provide that the election to use the alternate valuation date may be made at the time the tax return is filed.…
Summarized by Claude AI · Non-partisan · For informational purposes only