legislation: 96-hr-8182

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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
96-hr-8182 96 hr 8182 A bill to amend the Internal Revenue Code of 1954 to provide, with respect to certain trusts created before December 31, 1977, a deduction from the gross estate for a Charitable remainder interest in such a trust if such remainder interest is transferred free of trust to charity. Taxation 1980-09-23 1980-09-23 Referred to House Committee on Ways and Means. House Rep. Gephardt, Richard A. [D-MO-3] MO D G000132 0 Amends the Internal Revenue Code, with respect to the estate tax, to provide a deduction from the gross estate for a charitable remainder interest in a trust created after December 31, 1969, and before December 31, 1977: (1) if each income interest is satisfied by a qualified annuity; and (2) if such remainder interest is transferred free of trust to charity. Sets a formula for the determination of the amount of such deduction. 2024-02-07T16:32:33Z  

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