Questionable Conservation Easement Donations
Probate & Property, Vol. 18, p. 40, 2004
6 Pages Posted: 26 Aug 2009
Date Written: 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.
Keywords: conservation easement, valuation abuse, conservation purposes test, 170(h)
JEL Classification: H20, H24, K11, K32, L31, Q15, Q24
Suggested Citation: Suggested Citation