There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Provides that mutual fund shares and securities trust agreements shall be valued at their market value upon the date of decedent's death, for estate tax purposes under the Internal Revenue Code, and at their market value upon the date of transfer to the donee, for gift tax purposes. (Amends 26 U.S.C. 2031(b), 2512)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Provides that mutual fund shares and securities trust agreements shall be valued at their market value upon the date of decedent's death, for estate tax purposes under the Internal Revenue Code, and at their market value upon the date of transfer to the donee, for gift tax purposes. (Amends 26 U.S.C. 2031(b), 2512)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Provides that mutual fund shares and securities trust agreements shall be valued at their market value upon the date of decedent's death, for estate tax purposes under the Internal Revenue Code, and at their market value upon the date of transfer to the donee, for gift tax purposes. (Amends 26 U.S.C. 2031(b), 2512)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Provides that mutual fund shares and securities trust agreements shall be valued at their market value upon the date of decedent's death, for estate tax purposes under the Internal Revenue Code, and at their market value upon the date of transfer to the donee, for gift tax purposes. (Amends 26 U.S.C. 2031(b), 2512)