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 (Referred to Committee)
Robert Griffin
Senator from Michigan
Related Bills
H.R. 7896 (identical)

Referred to Committee
Last Action: Jun 20, 1977


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

Introduced Apr 27, 1978
Referred to Committee Apr 27, 1978

No summaries available.


Senate Finance

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Primary Source

THOMAS.gov (The Library of Congress)

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S. stands for Senate bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

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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.

House Republican Conference Summary

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