S. 3140 — A bill to amend the Internal Revenue Code of 1954 to provide rules for Federal estate taxation more equitable than those presently in effect.

Summary

Allows a general estate tax credit of $30,000 under the Internal Revenue Code. Requires the filing of a Federal estate tax return where the value of the gross estate exceeds $131,000.

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Related Legislation

H.R. 12770A bill to amend the Internal Revenue Code of 1954 to provide rules for Federal estate taxation more equitable than those presently in effect.
1976-03-24Referred to House Committee on Ways and Means.
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Legislative Actions

1976-03-15
Introduced in Senate
1976-03-15
Referred to Senate Committee on Finance.

A bill to amend the Internal Revenue Code of 1954 to provide rules for Federal estate taxation more equitable than those presently in effect.

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