H.R. 4192 — To amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts.

Summary

This bill amends the Internal Revenue Code to set forth a special valuation rule for charitable remainder unitrusts that terminate early for purposes of the tax deduction for charitable contributions.

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Related Legislation

H.R. 2029Consolidated Appropriations Act, 2016
2015-12-18Became Public Law No: 114-113.
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Legislative Actions

2015-12-08
Introduced in House
2015-12-08
Introduced in House
2015-12-08
Sponsor introductory remarks on measure. (CR E1726)
2015-12-08
Referred to the House Committee on Ways and Means.

To amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts.

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