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United States · Bill · HR

H.R. 13502 (93rd)

A bill to encourage the preservation of open lands in or near urban areas by amending the Internal Revenue Code of 1954 to provide that real property which is farmland, woodland, or open scenic land and forms part of an estate shall be valued, for estate tax purposes, at its value as farmland if it continues to be used as such.

referredUnited States· United States Congress· EN

Introduced

14 March 1974

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

1 August 2024

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Summary

Provides that real property which is farmland, woodland, historical places, or open scenic land and forms part of an estate shall be valued, under the Internal Revenue Code, for estate tax purposes, at its value as farmland if it continues to be used as such. (Amends 26 U.S.C. 2031)

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Documents

1 official file

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Sources

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