Download This PaperUnderstanding 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
Abstract
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
Asbury, Anson, 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
Do you have a job opening that you would like to promote on SSRN?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.