[History of Bills, Volume 143 (1997)]
[From the U.S. Government Publishing Office, www.gpo.gov]


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S. 499--A bill to amend the Internal Revenue Code of 1986 to provide 
    an election to exclude from the gross estate of a decedent the 
    value of certain land subject to a qualified conservation 
    easement, and to make technical changes to alternative valuation 
    rules; to the Committee on Finance.


By Mr. CHAFEE (for himself, Mr. Baucus, and Mr. Gregg), S2646 [20MR]

  Text, S2670 [20MR]
  Cosponsors added, S4490 [14MY], S5425 [9JN], S5622 [12JN]