[History of Bills, Volume 143 (1997)]
[From the U.S. Government Publishing Office, www.gpo.gov]


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S. 849--A bill to amend the Internal Revenue Code of 1986 to increase 
    the unified estate and gift tax credit to exempt farms and small 
    businesses from estate taxes, and for other purposes; to the 
    Committee on Finance.


By Mr. FAIRCLOTH (for himself and Mr. Helms), S5413 [9JN]