Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 8046

Sec. 8046. Basis of property acquired from decedent

41 words·~1 min read·/bill/113/hr/1/ih/section-8046

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Section 1014 is amended— by striking either and by striking or section 811(j) of the Internal Revenue Code of 1939 where the decedent died after October 21, 1942 in subsection (a)(2), and by striking paragraphs

(7)and

(8)of subsection (b).