To amend the Internal Revenue Code of 1986 to allow a credit against the estate tax for certain transfers of real property for conservation purposes.
Federal Open Space Acquisition and Preservation Act of 1992 - Amends the Internal Revenue Code to allow a credit against estate taxes for certain transfers of real property to Federal agencies for conservation purposes. Disallows a deduction under estate tax provisions for a transfer for which a credit is taken.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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