BILLS-104hr2190ih.pdf

1986 3 years the year 5 year year 1992 December 31, 1995 10 years 21 1996 annual at least 10 years before the date 5 years 1995 2 years 8-year 8th such year 13 year 10 years of the date 10-year AUGUST 3, 1995 a calendar year year 1995’

SESSION H. R. 2190 the ‘‘Family Business

2190 IH South Dakota Nebraska the United States Michigan Georgia Texas 2 States California Kentucky Minnesota Washington the United States of America North Carolina Kansas Virginia Florida Louisiana

CALVERT Internal Senate 2033A. Family CONGRESS DOOLITTLE the Committee Sec BARCIA HUTCHINSON LAHOOD ESTS the Internal Revenue Code United Ways and Means THE HOUSE OF REPRESENTATIVES House of Representa- LIMITATION.—Such BAESLER

PARKER WELLER TATE COMBEST SMITH HOLDEN HALL SOUDER CRAPO CALLAHAN DICKEY HOSTETTLER ROBERTS CHAPMAN DOOLEY BARTON BILBRAY OXLEY LUCAS BARRETT TAUZIN DICKS BAKER BREWSTER LAUGHLIN METCALF COLLINS PETE GEREN STENHOLM PAYNE HERGER KNOLLENBERG KASICH DUNN MONTGOMERY TANNER LEWIS CANADY JOHNSON MEYERS PETERSON LARGENT COBURN ROSE BALLENGER DANNER CONDIT FAZIO ENSIGN SCHAEFER

decedent estate adjusted family indebtedness plus owned gross gifts deductible adjusted gross business value interests qualified