BILLS-104hr12ih.pdf

1986 years 2001 December 31, 1994 1994 the calendar year section 2001 JANUARY 4, 1995 December 31 the fifteenth day of the fourth month years ending after such date three-year

the ‘‘Family Farm Protec- SESSION H. R. 12

the United States of America the United States

IH

SEC the Internal Revenue Code THE HOUSE OF REPRESENTATIVES the Office of Management and Budget GENERAL.—If the Committee Ways and Means House of Representa- Congress State Senate

WALKER RULE.—In

qualified conservation conservation easement easement land subject decedent retained estate conservation qualified imposed section land tax imposed code exclude tax election