|
|
|
|
||||
|
||||
Trying Times: Important Lessons to Be Learned from Recent Federal Tax CasesNancy A. McLaughlinUniversity of Utah S.J. Quinney College of Law Stephen J. SmallLaw Office of Stephen J. Small, Esq., P.C. October 2, 2012 Abstract: This outline was prepared for a panel discussion on recent case law developments in the conservation easement donation context that took place at the Land Trust Alliance national conference in Salt Lake City, Utah, in early October 2012. The four panelists were Nancy A. McLaughlin, Robert W. Swenson Professor of Law at the University of Utah SJ Quinney College of Law; Stephen J. Small, national expert on conservation easement donation transactions and one of the principal drafters of the Treasury Regulations interpreting Internal Revenue Code ยง 170(h); Karin Gross, Supervisory Attorney, IRS Office of Chief Counsel; and Marc L. Caine, Senior Counsel, IRS Office of Chief Counsel.
Number of Pages in PDF File: 68 Keywords: conservation easement, 170(h), charitable income tax deduction, easement donation, tax law, perpetuity, substantiation requirements, substantial compliance, qualified appraisal, qualified appraiser, Form 8283, Form 990, contemporaneous written acknowledgment, mortgage subordination JEL Classification: H20, H50, K34, L31, Q20 working papers seriesDate posted: November 8, 2012Suggested CitationContact Information
|
|
|||||||||||||||||||
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
FAQ
Terms of Use
Privacy Policy
Copyright
This page was processed by apollo5 in 0.515 seconds
