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.
Referred to the House Committee on Ways and Means.
Committee on Finance. Hearings held.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Committee on Finance. Hearings held.
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