H.R. 3310 — To amend the Internal Revenue Code of 1986 to allow claims for refunds or credits in district courts or the United States Claims Court for estates electing application of section 6166.

Summary

Amends the Internal Revenue Code to allow small businesses which are current in their estate tax installment payments to dispute their tax claims of erroneous or illegal assessments in a U.S. District or Claims Court.

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Related Legislation

S. 1701A bill to amend the Internal Revenue Code of 1986 to allow claims for refunds or credits in district courts or the United States Claims Court for estates electing application of section 6166.
1991-09-11Read twice and referred to the Committee on Finance.
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1991-09-11
Introduced in House
1991-09-11
Introduced in House
1991-09-11
Referred to the House Committee on Ways and Means.

To amend the Internal Revenue Code of 1986 to allow claims for refunds or credits in district courts or the United States Claims Court for estates electing application of section 6166.

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