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" ... (iii) the preservation of open space (including farmland and forest land) where such preservation is— (I) for the scenic enjoyment of the general public, or (II) pursuant to a clearly delineated Federal, State, or local governmental conservation... "
Options to Improve Tax Compliance and Reform Tax Expenditures - 273. lappuse
autors: United States. Congress. Joint Committee on Taxation - 2005 - 430 lapas
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The Code of Federal Regulations of the United States of America

1998 - 672 lapas
...forest land) will meet the conservation purposes test of this section if such preservation is — (A) Pursuant to a clearly delineated Federal, state, or local governmental conservation policy and will yield a significant public benefit, or (B) For the scenic enjoyment of the general public and...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 706 lapas
...forest land) will meet the conservation purposes test of this section if such preservation is — (A) Pursuant to a clearly delineated Federal, state, or local governmental conservation policy and will yield a significant public benefit, or (B) For the scenic enjoyment of the general public and...
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Summary of Miscellaneous Tax Bills Passed by the Congress in the Post ...

United States. Congress. House. Committee on Ways and Means - 1980 - 36 lapas
...(3) the preservation of open space (including farmland and forest land) where such preservation is for the scenic enjoyment of the general public or...clearly delineated Federal, State or local governmental policy and will yield a significant public benefit; or (4) the preservation of a historically important...
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96th Congress Legislative Record of the Committee on Ways and Means, U.S ...

United States. Congress. House. Committee on Ways and Means - 1981 - 248 lapas
...(3) the preservation of open space (including farmland and forest land) where such preservation is for the scenic enjoyment of the general public or...clearly delineated Federal, State, or local governmental policy and will yield a significant public benefit ; or (4) the preservation of a historically important...
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Workshop on Public Land Acquisition and Alternatives

1981 - 1072 lapas
...farmland and forest land) where such preservation is 1. for the scenic enjoyment of the general public 2. pursuant to a clearly delineated Federal, State, or local governmental conservation policy, and will yield a significant public benefit. - the preservation of an historically important land area...
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General Farm Bill of 1981: conservation, credit, rural development

United States. Congress. House. Committee on Agriculture - 1981 - 530 lapas
...charitable contribution of easements on farmland for conservation purposes when such gifts are made "pursuant to a clearly delineated Federal, state or local governmental conservation policy." By its enactment of this title, the Congress will provide such a statement of national policy. Enactment...
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Workshop on Land Protection and Management

1982 - 780 lapas
...three, the preservation of open space, including farmland and forestland where such preservation is for the scenic enjoyment of the general public or...pursuant to a clearly delineated Federal, State, or local government conservation policy which will yield a significant public benefit. While somewhat restrictive,...
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Fish and Wildlife Miscellaneous: Hearings Before the Subcommittee on ...

United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Fisheries and Wildlife Conservation and the Environment - 1981 - 280 lapas
...forest land — where such preservation is: (1) for the scenic enjoyment of the general public, or (2) pursuant to a clearly delineated Federal, State, or local governmental conservation policy, and will yield a significant public benefit. While restrictive, these major natural conservation purposes...
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Description of Tax Bills (H.R. 2163, S. 927, and S. 1183): Scheduled for a ...

1983 - 36 lapas
...forest land) where such preservation is — (1) For the scenic enjoyment of the general public, or (2) Pursuant to a clearly delineated Federal, State, or local governmental conservation policy, and will yield a significant public benefit; or d. The preservation of an historically important land area...
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Description of Tax Bills (H.R. 2163 and H.R. 2809): Scheduled for a Hearing ...

1983 - 36 lapas
...forest land) where such preservation is — (1) For the scenic enjoyment of the general public, or (2) Pursuant to a clearly delineated Federal, State, or local governmental conservation policy, and will yield a significant public benefit; or d. The preservation of an historically important land area...
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