S 1983 · 97th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide transitional rules for estate and gift tax treatment of disclaimers of property interests created by transfers before November 15, 1958.

Introduced 1981-12-16· Sponsored by Sen. Symms, Steven D. [R-ID]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Subcommittee on Estate and Gift Taxation. Hearings held.(1982-05-27)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to set forth transitional rules for estate and gift tax treatment of qualified disclaimers of property interests transferred before November 15, 1958.…

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

Cosponsors (1)

1 Republican
Sen. Wallop, Malcolm [R-WY]WY