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- H.R.1751
H.R.1751: To amend the Internal Revenue Code of 1986 to provide that gifts for which the statute of limitations has expired for gift tax purposes may not be revalued for purposes of determining the estate tax.
About This Bill
- This bill was introduced in the 105th Congress
- This bill is primarily about taxation
- Introduced May 27, 1997
- Latest Major Action Aug. 5, 1997
Bill Sponsor
Bill Summary
Amends the Internal Revenue Code to provide that properly disclosed gifts for which the gift tax assessment period has expired may not be reevaluated for estate tax purposes.
(Source: Library of Congress)
Bill Actions
| Date | Description |
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Referred to the House Committee on Ways and Means.
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See H.R.2014.
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| May 27, 1997 |
Introduced in the House by Kenny C. Hulshof (R-Mo.) |