Steve Swartz

affiliation not provided to SSRN

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ABA RPTE Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements and Federal Tax Law

53 Real Property, Trust and Estate Law Journal, Fall 2018/Winter 2019 , University of Utah College of Law Research Paper No. 313
Number of pages: 128 Posted: 31 May 2019 Last Revised: 28 Jun 2019
Indiana University Maurer School of Law, Wyatt Tarrant & Combs LLP, Milbank, Tweed, Hadley & McCloy LLP, Holland & Knight LLP, University of Utah S.J. Quinney College of Law, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN
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Abstract:

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conservation easements, in perpetuity, perpetuity, federal tax incentives, 170(h), federal deduction for easement donations, amendments, discretionary consents, valuation