Sec. 403. Return to pre-2018 estate and gift tax basic exclusion amount
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/bill/116/hr/4321/ih/section-403A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 2010(c)(3) of the Internal Revenue Code of 1986 is amended by striking subparagraph (C). The amendments made by this section shall apply to estates of decedents dying and gifts made after the date of the enactment of this Act.