HR 48 · 113th Congress · Taxation
Open Space Preservation Promotion Act of 2013
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2013-01-03)
Plain Language Summary
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Open Space Preservation Promotion Act of 2013- Amends the Internal Revenue Code to allow installment sales treatment for land sold to a governmental unit or tax-exempt charitable organization for conservation purposes even though the purchase funds for such sale are held in a sinking or similar fund, as required by state law.…
Summarized by Claude AI · Non-partisan · For informational purposes only