H.R. 8183 — A bill to amend the Internal Revenue Code of 1954 to provide for the annual imposition and payment of the gift tax.

Summary

Amends the Internal Revenue Code to require determination of gift tax liability on a calendar year, rather than quarterly, basis. Applies the return requirement on a calendar year, rather than quarterly, basis.

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Related Legislation

S. 3080A bill to amend the Internal Revenue Code of 1954 to provide for the annual imposition and payment of the gift tax.
1980-09-03Referred to Senate Committee on Finance.
Related

Legislative Actions

1980-09-23
Introduced in House
1980-09-23
Introduced in House
1980-09-23
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to provide for the annual imposition and payment of the gift tax.

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