S 953 · 98th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to permit elections under section 2032A to be made on amended returns.

Introduced 1983-03-24· Sponsored by Sen. Laxalt, Paul D. [R-NV]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Subcommittee on Estate and Gift Taxation. Hearings held. Hearings printed: S.Hrg. 98-387.(1983-06-27)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit the election with respect to the special use valuation of family farms and small businesses to be made on amended returns.…

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