To amend the Internal Revenue Code of 1986 to allow the estate of a decedent to use the capital loss carryover of the decedent as a deduction against estate tax.
Amends the Internal Revenue Code to allow a deduction from the gross estate of a decedent for capital losses which the decedent was eligibile to carry over to subsequent taxable years at the time of the decedent's death.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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