Federal Open Space Acquisition and Preservation Act of 1997 - 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 such credit has been taken.
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E182)
Referred to the House Committee on Ways and Means.
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