Understanding the Conservation Easement Tax Deduction (Or Strawberry Fields Forever)

The Federal Lawyer, March 2016

8 Pages Posted: 23 Mar 2016 Last revised: 2 Jul 2016

Anson H. Asbury

Asbury Law Firm

Date Written: March 22, 2016

Abstract

An overview of the legislative history and case law development of the qualified conservation donation under IRC Section 163, 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

Asbury, Anson H., Understanding the Conservation Easement Tax Deduction (Or Strawberry Fields Forever) (March 22, 2016). The Federal Lawyer, March 2016. Available at SSRN: https://ssrn.com/abstract=2753131

Anson H. Asbury (Contact Author)

Asbury Law Firm ( email )

235 Peachtree St., NE
Suite 400
Atlanta, GA 30303
United States
(404) 382-9942 (Phone)
(404) 565-1103 (Fax)

HOME PAGE: http://www.asburylawfirm.com

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