legislation: 93-hr-16998

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
93-hr-16998 93 hr 16998 A bill to amend the Internal Revenue Code of 1954 to provide for the valuation of a decedent's interest in a closely held business for estate tax purposes. Taxation 1974-10-02 1974-10-02 Referred to House Committee on Ways and Means. House Rep. Dennis, David W. [R-IN-10] IN R D000241 0 Provides that the value of a decedent's interest in a closely held business shall be determined by either of two methods, at the election of the executor, and within specified limitations. States that the election shall be exercised by the executor not later than the time prescribed for filing the return with respect to the estate tax (including extensions thereof). Defines the terms used in this Act, including "interest in a closely held business," "capitalization factor," and "operating return." (Adds 26 U.S.C. 2031(c)) 2024-08-01T18:39:03Z  

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