To amend the Internal Revenue Code of 1986 to repeal the disallowance of the marital deduction where the spouse is not a United States citizen for purposes of estate and gift taxes.
Amends the Internal Revenue Code to repeal provisions disallowing the marital deduction where the spouse is not a U.S. citizen for purposes of the estate and gift taxes.
Actions
Dec 20, 2001
Referred to the House Committee on Ways and Means.