H 2447 Session 105 (1983-1984)
H 2447 General Bill, By J.C. Hearn, T.M. Burriss, W.N. Cork, L.I. Hendricks,
H.H. Keyserling, J.E. Kinard, D.E. McTeer, J. Murray, B.E. Thrailkill and
J.H. Toal
A Bill to amend Section 12-17-40, as amended, Code of Laws of South Carolina,
1976, relating to the definition of "taxable gifts" and "secretary or his
delegate" for purposes of the gift tax, so as to adopt the definition of
taxable gifts contained in the Internal Revenue Code of 1954, as amended; and
to amend the 1976 Code by adding Section 12-17-45 so as to adopt the
provisions of the Internal Revenue Code of 1954, as amended, for recovery of
marital deduction property.
02/09/83 House Introduced and read first time HJ-755
02/09/83 House Referred to Committee on Ways and Means HJ-755
11/10/83 House Tabled in committee
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