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.
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 ...
Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.
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.
- Committee Assignments
The committee chair determines whether a bill will move past the committee stage.
There have been no votes related to this bill.
Links & tools
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Civic Impulse. (2015). S. 3039 — 93rd Congress: A bill to amend the Internal Revenue Code of 1954 to provide for the valuation .... Retrieved from https://www.govtrack.us/congress/bills/93/s3039
“S. 3039 — 93rd Congress: A bill to amend the Internal Revenue Code of 1954 to provide for the valuation ....” www.GovTrack.us. 1974. March 30, 2015 <https://www.govtrack.us/congress/bills/93/s3039>
|title=S. 3039 (93rd)
|accessdate=March 30, 2015
|author=93rd Congress (1974)
|date=February 21, 1974
|quote=A bill to amend the Internal Revenue Code of 1954 to provide for the valuation ...