Amends the Internal Revenue Code to set forth transitional rules for estate and gift tax treatment of qualified disclaimers of property interests transferred before November 15, 1958.
Referred to House Committee on Ways and Means.
Introduced in Senate
Read second time and referred to Senate Committee on Finance.
Committee on Finance requested executive comment from OMB; Treasury Department.
Subcommittee on Estate and Gift Taxation. Hearings held.
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