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You are here: Home Policy Action Documents Geographical Limitation Map for IRC 2031(c)

Geographical Limitation Map for IRC 2031(c)

Removed in 2001 and again in 2010, these geographical limitations on the estate tax benefits for conservation will return in 2013 unless Congress acts to lift this restriction.

2031(c) Geographic Limitation Map.pdf — PDF document, 1359 kB (1391967 bytes)

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