[History of Bills, Volume 143 (1997)]
[From the U.S. Government Publishing Office, www.gpo.gov]
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H.R. 1751--A bill to amend the Internal Revenue Code of 1986 to
provide that gifts for which the statute of limitations has
expired for gift tax purposes may not be revalued for purposes of
determining the estate tax; to the Committee on Ways and Means.
By Mr. HULSHOF, H3213 [30MY]