H.R. 4512 — To amend the Internal Revenue Code of 1986 to provide an extension of time for payment of estate tax for estates with closely held businesses, and for other purposes.

Summary

Amends the Internal Revenue Code to increase the permissible number of partners or shareholders in a closely held business for purposes of eligibility for an extension of estate tax payments.

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Related Legislation

S. 3111A bill to amend the Internal Revenue Code of 1986 to provide an extension of time for the payment of estate tax to more estates with closely held businesses.
2000-09-26Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9270)
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Legislative Actions

2000-05-22
Introduced in House
2000-05-22
Introduced in House
2000-05-22
Referred to the House Committee on Ways and Means.

To amend the Internal Revenue Code of 1986 to provide an extension of time for payment of estate tax for estates with closely held businesses, and for other purposes.

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