[History of Bills, Volume 143 (1997)]
[From the U.S. Government Publishing Office, www.gpo.gov]
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H.R. 2117--A bill to amend the Internal Revenue Code of 1986 to
exclude from gross income gain on the sale or exchange of farmland
which by covenant is restricted to use as farmland and to exclude
the value of such farmland from estate taxes; to the Committee on
Ways and Means.
By Mr. PITTS, H4913 [8JY]