Rural Heritage Conservation Act
Last action on Jun 21, 2001Referred to the House Committee on Ways and Means.
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Summary
Rural Heritage Conservation Act - Amends the Internal Revenue Code, with respect to farm and ranch land, to: (1) establish special rules for the charitable contribution of such land; (2) treat a farmer or rancher, for purposes of the charitable contribution limit, as an individual with respect to any such contribution; and (3) provide an unlimited carryover for certain conservation contributions of capital gain property.
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