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H.R.494 — 93rd Congress (1973-1974) [93rd]
Sponsor:
Rep. Fisher, O. C. [D-TX-21] (Introduced 01/03/1973)

Summary:
Summary: H.R.494 — 93rd Congress (1973-1974)

There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/03/1973)

Permits a taxpayer to elect a specified schedule for computing the valuation of a decedent's interest in a closely held business for estate tax purposes under the Internal Revenue Code of 1954.


Major Actions:
Summary: H.R.494 — 93rd Congress (1973-1974)

There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/03/1973)

Permits a taxpayer to elect a specified schedule for computing the valuation of a decedent's interest in a closely held business for estate tax purposes under the Internal Revenue Code of 1954.


Amendments:
Summary: H.R.494 — 93rd Congress (1973-1974)

There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/03/1973)

Permits a taxpayer to elect a specified schedule for computing the valuation of a decedent's interest in a closely held business for estate tax purposes under the Internal Revenue Code of 1954.


Cosponsors:
Summary: H.R.494 — 93rd Congress (1973-1974)

There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/03/1973)

Permits a taxpayer to elect a specified schedule for computing the valuation of a decedent's interest in a closely held business for estate tax purposes under the Internal Revenue Code of 1954.


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