Directs the Secretary of the Treasury to allow a credit against the estate tax imposed on the estate of a named individual for the conveyance to the United States of real property located within or adjacent to the Toiyabe National Forest.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Committee on Finance requested executive comment from OMB, Treasury Department.
Subcommittee on Estate and Gift Taxation. Hearings held. Hearings printed: S.Hrg. 98-387.
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