Questionable Conservation Easement Donations

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

6 Pages Posted: 26 Aug 2009  

Nancy A. McLaughlin

University of Utah S.J. Quinney College of Law

Date Written: 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 ยง 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

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

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)

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