United States · Bill · HR
H.R. 4201 (102nd)
To amend the Internal Revenue Code of 1986 with respect to the treatment of certain real property under the special estate tax valuation provisions for certain farm and other real property.
Introduced
7 February 1992
Last action
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Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to provide that the special valuation estate tax does not apply to the donation or sale of a qualified conservation interest in certain inherited farm and other real property or to property subject to a qualified conservation restriction.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 7 February 1992
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/4201
- Open data entity: https://api.congress.gov/v3/bill/102/hr/4201