Sec. 206. EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE FOR CONSERVATION PURPOSES

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## SEC. 206 EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE FOR CONSERVATION PURPOSES ###

(a)In General **[**[26 U.S.C. 170](/us/usc/t26/s170)**]** Clause

(vi)of section 170(b)(1)(E) is amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###

(b)Contributions by Certain Corporate Farmers and Ranchers Clause

(iii)of section 170(b)(2)(B) is amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###

(c)Effective Date **[**[26 U.S.C. 170 note](/us/usc/t26/s170)**]** The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2011.

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U.S. Code

Charitable, etc., contributions and gifts
§ 170

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Sec. 206

EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE FOR CONSERVATION PURPOSES

U.S.C.§ 170

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