S. 557 (97th Congress): A bill to amend the Internal Revenue Code of 1954 to allow estates required to file estate tax returns before July 13, 1978, the date on which regulations under section 2032A of such Code were proposed, to elect the val…
S. 557 in the 97th Congress is titled "A bill to amend the Internal Revenue Code of 1954 to allow estates required to file estate tax returns before July 13, 1978, the date on which regulations under section 2032A of such Code were proposed, to elect the val…." The latest action in the official record, dated February 27, 1981, reads: "Committee on Finance requested executive comment from OMB; Treasury Department; Agriculture Department."
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bill-97-s557- Permanent link
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Vote Files, "S. 557 (97th Congress): A bill to amend the Internal Revenue Code of 1954 to allow estates required to file estate tax returns before July 13, 1978, the date on which regulations under section 2032A of such Code were proposed, to elect the val…," last checked Oct. 18, 2026, citing Congress.gov, https://votefiles.com/cite/bill-97-s557
Vote Files. (2026, October 18). S. 557 (97th Congress): A bill to amend the Internal Revenue Code of 1954 to allow estates required to file estate tax returns before July 13, 1978, the date on which regulations under section 2032A of such Code were proposed, to elect the val… [Bill record]. Retrieved October 19, 2026, from https://votefiles.com/cite/bill-97-s557
Vote Files. "S. 557 (97th Congress): A bill to amend the Internal Revenue Code of 1954 to allow estates required to file estate tax returns before July 13, 1978, the date on which regulations under section 2032A of such Code were proposed, to elect the val…." Last modified October 18, 2026. Accessed October 19, 2026. https://votefiles.com/cite/bill-97-s557.
@misc{votefiles_bill_97_s557,
author = {{Vote Files}},
title = {{S. 557 (97th Congress): A bill to amend the Internal Revenue Code of 1954 to allow estates required to file estate tax returns before July 13, 1978, the date on which regulations under section 2032A of such Code were proposed, to elect the val…}},
year = {2026},
howpublished = {\url{https://votefiles.com/cite/bill-97-s557}},
note = {Reference number bill-97-s557; official source: Congress.gov, https://www.congress.gov/bill/97th-congress/senate-bill/557; last checked October 18, 2026; accessed October 19, 2026}
}https://votefiles.com/cite/bill-97-s557
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