S 659
101th Congress
Senate
Taxation
Estate tax
Trusts and trustees
Valuation
A bill to repeal the estate tax inclusion related to valuation freezes.
Introduced: March 17, 1989
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 17, 1989
Committee on Finance. Hearings held.
Mar 17, 1989
Read twice and referred to the Committee on Finance.
Mar 17, 1989
Introduced in Senate
Plain-English summary
Repeals estate tax provisions of the Internal Revenue Code with respect to inclusion in the gross estate of the value of certain types of transfers with a retained life estate.
Applies the repeal retroactively in connection with property transferred after December 17, 1987.
What's happening now
Committee on Finance. Hearings held.
Committees of jurisdiction
1
Cosponsors
1