S 849
101th Congress
Senate
Taxation
Estate tax
Trusts and trustees
Valuation
A bill to repeal section 2036(c) of the Internal Revenue Code of 1986, relating to valuation freezes.
Introduced: April 19, 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.
Apr 19, 1989
Read twice and referred to the Committee on Finance.
Apr 19, 1989
Introduced in Senate
Plain-English summary
Repeals estate tax provisions of the Revenue Act of 1987 and the Technical and Miscellaneous Revenue Act of 1988 with respect to the inclusion in the gross estate of the value of certain types of transfers with a retained life estate.
What's happening now
Committee on Finance. Hearings held.
Committees of jurisdiction
1