H.R. 2489 — 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 with respect to the estate tax to provide that the election to use the alternate valuation date may be made at the time the tax return is filed.

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Related Legislation

S. 1430A 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.
1981-07-02Committee on Finance requested executive comment from OMB; Treasury Department.
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Legislative Actions

1981-03-12
Introduced in House
1981-03-12
Introduced in House
1981-03-12
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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Summary

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