Summary: H.R.5647 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.5647. Bill summaries are authored by CRS.

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Introduced in House (07/22/1992)

Provides that the special estate tax valuation ten-year recapture rules shall cease to apply after 1992 in the case of property acquired from decedents dying before January 1, 1982.