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.

Introduced:

Feb 21, 1974
93rd Congress, 1973–1974

Status:
Died in a previous Congress

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

Sponsor:

Carl Curtis

Senator from Nebraska

Republican

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 ... Read more >
Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

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.

History

Introduced
Feb 21, 1974

Details

Cosponsors
1 cosponsors (1R) (show)
Committee Assignments

The committee chair determines whether a bill will move past the committee stage.

Votes

There have been no votes related to this bill.

Subject Areas
Find Similar Bills

Search for similar bills.

Links & tools

Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.

Citation

Click a format for a citation suggestion: