S. 3015 (95th): A bill to amend the Internal Revenue Code of 1954 to disregard, in the valuation for estate tax purposes of certain items created by the decedent during his life, any amount which would not have been capital gain if such item had been sold by the decedent at its fair market value.


Apr 27, 1978
95th Congress, 1977–1978

Died in a previous Congress

This bill was introduced on April 27, 1978, in a previous session of Congress, but was not enacted.


Robert Griffin

Senator from Michigan


About the bill

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Apr 27, 1978

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H.R. 7896 (identical)

Referred to Committee
Last Action: Jun 20, 1977

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