S. 3111 — A 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.

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

H.R. 4512To 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.
2000-05-22Referred to the House Committee on Ways and Means.
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Legislative Actions

2000-09-26
Introduced in Senate
2000-09-26
Sponsor introductory remarks on measure. (CR S9269)
2000-09-26
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9270)

A 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.

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