S 1824
98th Congress
Senate
Taxation
Estate tax
Income tax
Individual retirement accounts
Tax exclusion
Tax-deferred compensation plans
A bill to amend the Internal Revenue Code of 1954 to remove the limitation on estate tax exclusions under section 2039.
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 20, 1983
Committee on Finance requested executive comment from OMB, Treasury Department.
Aug 4, 1983
Read twice and referred to the Committee on Finance.
Aug 4, 1983
Introduced in Senate
Plain-English summary
Amends the Internal Revenue Code to waive the estate tax limitation on tax-free rollovers of pension accumulations into individual retirement accounts and tax-sheltered annuities for individuals who made an election to rollover such accumulations prior to January 1, 1983.
What's happening now
Committee on Finance requested executive comment from OMB, Treasury Department.
Committees of jurisdiction
1