Summary: H.R.4201 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.4201. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (02/07/1992)

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.