H.R. 4544 — A bill to amend the Internal Revenue Code of 1954 relating to estate taxes to provide that the election to use the alternate valuation date may be made on a return that is filed late.

Summary

Amends the Internal Revenue Code to permit executors of an estate to elect the alternate valuation date for estate assets (six months after decedent's death) even though the estate tax return is filed after the due date.

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Related Legislation

S. 541A bill to amend the Internal Revenue Code of 1954 relating to estate taxes to provide that the election to use the alternate valuation date may be made on a return that is filed late.
1979-03-05Referred to Senate Committee on Finance.
Related

Legislative Actions

1979-06-20
Introduced in House
1979-06-20
Introduced in House
1979-06-20
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 relating to estate taxes to provide that the election to use the alternate valuation date may be made on a return that is filed late.

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