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

Summary (CRS)

4/27/1978--Introduced.Amends the Internal Revenue Code to provide that artistic compositions, copyrights, and the like shall not be included in the estate tax valuation of the creator's estate. Read more >

The bill’s title was written by its sponsor.


Apr 27, 1978

This is the first step in the legislative process.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 3015”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


Committee Assignments

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


There have been no roll call votes related to this bill.

Subject Areas
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. 7896 (identical)

Referred to Committee
Last Action: Jun 20, 1977

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Primary Source

THOMAS.gov (The Library of Congress)

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