Questionable Conservation Easement Donations

McLaughlin, Nancy

Abstract

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Questionable Conservation Easement Donations

Nancy A. McLaughlin

University of Utah S.J. Quinney College of Law

2004

Probate & Property, Vol. 18, p. 40, 2004

Abstract:
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, Q24

Accepted Paper Series

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Date posted: August 26, 2009

Suggested Citation

McLaughlin, Nancy A. , Questionable Conservation Easement Donations (2004). Probate & Property, Vol. 18, p. 40, 2004. Available at SSRN: http://ssrn.com/abstract=1461153

Contact Information

Nancy A. McLaughlin (Contact Author)

University of Utah S.J. Quinney College of Law ( email )

332 South 1400 East, Rm 101
Salt Lake City, UT 84112-0730
United States
801-581-5944 (Phone)
801-581-6897 (Fax)