S. 3039 (93rd): A bill to amend the Internal Revenue Code of 1954 to provide for the valuation of a decedent’s interest in a closely held business for estate tax purposes.


Feb 21, 1974
93rd Congress, 1973–1974

Died in a previous Congress

This bill was introduced on February 21, 1974, in a previous session of Congress, but was not enacted.


Carl Curtis
Senator from Nebraska

See Instead:

H.R. 16998 (same title)
Referred to Committee — Oct 2, 1974

About the bill

Summary (CRS)
2/21/1974--Introduced.Provides that the value of a decedent's interest in a closely held business shall be determined by either of two methods, at the election of the executor, and within specified ...

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Related Bills

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H.R. 16998 (identical)

Referred to Committee
Last Action: Oct 2, 1974

What is a bill?

The “S.” in “S. 3039” means this is a Senate bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

The bill’s title was written by its sponsor.


Feb 21, 1974


1 cosponsors (1R) (show)
Committee Assignments

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There have been no votes related to this bill.

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THOMAS.gov (The Library of Congress)

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