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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.

Sponsor and status


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 for Michigan



Apr 27, 1978

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

S. 3015 (95th) was a 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.

This bill was introduced in the 95th Congress, which met from Jan 4, 1977 to Oct 15, 1978. Legislation not enacted by the end of a Congress is cleared from the books.

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“S. 3015 — 95th Congress: A bill to amend the Internal Revenue Code of 1954 to disregard, in the valuation ...” 1978. March 18, 2018 <>

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