To amend the Internal Revenue Code of 1986 to authorize the Secretary of the Treasury to extend the date for making a gift tax qualified terminable interest property election.
About This Bill
Committee
Latest Action · July 25, 2006
Referred to the House Committee on Ways and Means.
Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations for granting extensions to taxpayers for making a gift tax qualified terminable interest property (QTIP) election.
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