United States · Bill · HR
H.R. 3374 (103rd)
Land Preservation Tax Fairness Act of 1993
Introduced
26 October 1993
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Land Preservation Tax Fairness Act of 1993 - Amends the Internal Revenue Code to require taking into account, for purposes of determining gain, the entire adjusted basis of property sold to a tax-exempt charitable organization as conservation property. Provides for determining the fair market value of restrictions on such property for purposes of determining the allowable deduction.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 29 October 1993
Introduced in House (PDF)
Introduced in House · EN · 29 October 1993
Introduced in House
summary · EN · 26 October 1993
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/3374
- Open data entity: https://api.congress.gov/v3/bill/103/hr/3374