[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 736 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 736

              To repeal the Federal estate and gift taxes.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 12, 1997

  Mr. Stump (for himself and Mr. Fox of Pennsylvania) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
              To repeal the Federal estate and gift taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF ESTATE AND GIFT TAXES.

    (a) In General.--Subtitle B of the Internal Revenue Code of 1986 
(relating to estate, gift, and generation-skipping taxes) is hereby 
repealed.
    (b) Effective Date.--The repeal made by subsection (a) shall apply 
to estates of decedents dying, and transfers made, after the date of 
the enactment of this Act.
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