Questionable Conservation Easement Donations
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Probate & Property, Vol. 18, p. 40, 2004
This short article discusses two aspects of conservation easement donation transactions that are susceptible to abuse and, thus, most likely to be scrutinized by the IRS: (1) the 'conservation purposes test' under Internal Revenue Code § 170(h) and (2) easement valuation.
Number of Pages in PDF File: 6
Keywords: conservation easement, valuation abuse, conservation purposes test, 170(h)
JEL Classification: H20, H24, K11, K32, L31, Q15, Q24Accepted Paper Series
Date posted: August 26, 2009
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