Understanding the Conservation Easement Tax Deduction (Or Strawberry Fields Forever)
The Federal Lawyer, March 2016
8 Pages Posted: 23 Mar 2016 Last revised: 15 Sep 2017
Date Written: March 22, 2016
An overview of the legislative history and case law development of the qualified conservation donation under IRC Section 170(h), also known as the conservation easement or facade easement tax deduction.
Keywords: conservation easement, conservation donation, facade easement, facade donation, easement tax deduction
JEL Classification: H2, H20, H24, H29
Suggested Citation: Suggested Citation