A bill to amend the Internal Revenue Code of 1954 to allow an extension of time for paying the estate tax attributable to real property to be acquired for conservation purposes by certain charitable organizations.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an extension of time for payment of estate taxes in the case of acquisitions from a decedent's estate of real property by qualified organizations which intend to use such property for conservation purposes.…