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.

referredUnited States· United States Congress· EN

Introduced

3 May 1983

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

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.

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Documents

1 official file

Introduced in House
summary · EN · 3 May 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/house-bill/2871
Open data entity: https://api.congress.gov/v3/bill/98/hr/2871