HR 4201 · 102th Congress · Taxation

To amend the Internal Revenue Code of 1986 with respect to the treatment of certain real property under the special estate tax valuation provisions for certain farm and other real property.

Introduced 1992-02-07· Sponsored by Rep. Kostmayer, Peter H. [D-PA-8]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1992-02-07)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that the special valuation estate tax does not apply to the donation or sale of a qualified conservation interest in certain inherited farm and other real property or to property subject to a qualified conservation restriction.…

Summarized by Claude AI · Non-partisan · For informational purposes only