Download This PaperQuestionable Conservation Easement Donations
Probate & Property, Vol. 18, p. 40, 2004
6 Pages Posted: 26 Aug 2009
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 § 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
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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