A bill to amend the Internal Revenue Code of 1954 to provide that, for purposes of the Federal estate tax, amounts contributed to certain cemetery companies may be deducted from the gross estate.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code, with respect to the estate tax, to deduct from the gross estate all bequests, legacies, devises, or transfers to a non-profit cemetery corporation owned and operated exclusively for the benefit of its members.…