BILLS-103hr5023ih.pdf

1986 31, 1994 December 31, 1994 years 1994 18 years age 55 the day SEPTEMBER 12, 1994 14 years 1997 5023 IH ber 31, 1994 years ending after such date 16 years the first day December 31, 1993 11 years 1996 December January 1, 1996 1998

SESSION H. R. 5023 the ‘‘Citizens’ Tax Relief

5023 IH the United States of America

SEC Congress DECEDENT.—If Committee GIFT ERTY Ways and Means Internal the Internal Revenue Code House of Representa- GENERAL.—If Senate THE HOUSE OF REPRESENTATIVES

OWENS

decedent estate tax tax rate estate acquired appreciation tax lowest property rate net basis taxpayers aggregate tax imposed