H.R. 4192 · 114th Congress

To amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts.

Stage
In committee
Sponsor
Pat Tiberi
Introduced
2015-12-08
Latest action
2015-12-08 · Introduced in House

Summary

This bill amends the Internal Revenue Code to set forth a special valuation rule for charitable remainder unitrusts that terminate early for purposes of the tax deduction for charitable contributions.