Stephen J. Small

Stephen J. Small, Esq., P.C.

75 Federal Street, Suite 1100

Boston, MA 02110-1911

United States

SCHOLARLY PAPERS

2

DOWNLOADS

204

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Trying Times: Important Lessons to be Learned from Federal Tax Cases Involving Conservation Easement Donations

Texas Tech University School of Law Estate Planning & Community Property Law Journal, March 3, 2017
Number of pages: 162 Posted: 13 Jul 2016 Last Revised: 24 Jan 2018
Nancy A. McLaughlin and Stephen J. Small
University of Utah S.J. Quinney College of Law and Stephen J. Small, Esq., P.C.
Downloads 204 (178,957)

Abstract:

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conservation easement, 170(h), 8283, qualified appraisal, qualified appraiser, restricted gift, merger, bankruptcy, extinguishment, swap, recordation, valuation, syndication

Abstract:

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