H.R. 5488 · 109th Congress

Estate Litigation Fairness Act

Stage
In committee
Introduced
2006-05-25
Latest action
2006-05-25 · Introduced in House

Summary

Estate Litigation Fairness Act - Amends the Internal Revenue Code to extend the limitation period for filing a refund claim for overpayment of estate tax resulting from litigation expenses incurred after the filing date of the estate tax return.