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.
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.
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: Jun 20, 1977
- What is a bill?
The “S.” in “S. 3015” 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.
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|accessdate=March 27, 2015
|author=95th Congress (1978)
|date=April 27, 1978
|quote=A bill to amend the Internal Revenue Code of 1954 to disregard, in the valuation ...