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United States · Bill · HR

H.R. 6465 (97th)

A bill to amend the Internal Revenue Code of 1954 to exclude from gross income gain from sales of real property to certain organizations for use for conservation purposes, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

21 May 1982

Last action

21 May 1982 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Holt, Marjorie S. [R-MD-4], Rep. Erdahl, Arlen [R-MN-1], Del. Fauntroy, Walter E. [D-DC-At Large], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Livingston, Bob [R-LA-1], Rep. Edwards, Don [D-CA-10], Rep. Dannemeyer, William E. [R-CA-39], Rep. Burgener, Clair W. [R-CA-43], Rep. Hughes, William J. [D-NJ-2], Sen. Mikulski, Barbara A. [D-MD], Rep. Fish, Hamilton, Jr. [R-NY-19], Rep. Fazio, Vic [D-CA-3], Sen. Jeffords, James M. [I-VT], Rep. Richmond, Frederick W. [D-NY-14], Rep. Pashayan, Charles, Jr. [R-CA-17], Rep. Downey, Thomas J. [D-NY-2], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Walker, Robert S. [R-PA-16], Rep. Panetta, Leon [D-CA-16], Rep. Horton, Frank J. [R-NY-29], Rep. Neal, Stephen L. [D-NC-5], Rep. Edwards, Jack [R-AL-1], Rep. Patterson, Jerry M. [D-CA-38], Rep. Miller, George [D-CA-11], Rep. Anderson, Glenn M. [D-CA-32], Rep. Evans, Cooper [R-IA-3], Rep. Coyne, James K. [R-PA-8], Rep. Vento, Bruce F. [D-MN-4], Rep. Daniel, W. C. (Dan) [D-VA-5], Rep. Long, Clarence D. [D-MD-2], Rep. Martin, James G. [R-NC-9], Rep. Lowery, Bill [R-CA-41], Rep. Jones, Walter B. [D-NC-1], Rep. Dornan, Robert K. [R-CA-46], Rep. Beilenson, Anthony C. [D-CA-24], Rep. Badham, Robert E. [R-CA-40], Rep. Shumway, Norman D. [R-CA-14], Rep. Weaver, James H. [D-OR-4], Rep. Matsui, Robert T. [D-CA-5], Rep. Chappell, Bill, Jr. [D-FL-4], Rep. Clinger, William F., Jr. [R-PA-5], Rep. Williams, Pat [D-MT-At Large], Rep. Courter, Jim [R-NJ-12], Sen. Breaux, John B. [D-LA], Rep. Oberstar, James L. [D-MN-8], Rep. McKinney, Stewart B. [R-CT-4], Rep. Bereuter, Doug [R-NE-1]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to exclude from gross income gain from the sale of real property to certain organizations for use for conservation purposes. Requires that such sale be on the installment method and that such conservation purpose be protected in perpetuity. Disallows such exclusion in the case of involuntary conversions. Allows 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 used for conservation purposes. Limits such extension to ten years after the decedent's death.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 21 May 1982

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 21 May 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 21 May 1982

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

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Documents

1 official file

Leesvertaling

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Sponsors

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Related records

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Sources

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