Download This PaperAnyone for Tennis? Technical Foot Faults and the Conservation Easement Tax Deduction
Tax Management Real Estate Journal, Vol. 32, p. 195, July 2016
12 Pages Posted: 4 Jul 2016 Last revised: 13 Sep 2017
Date Written: July 1, 2016
Abstract
An analysis of the trend toward highly technical determinations in Tax Court cases which consider the validity of conservation easement tax deduction and the tension between those rulings and the public policy goals underlying the tax deduction.
Keywords: Conservation Easement, Conservation Contribution, Facade Easement, Tax Deduction, Charitable Contribution
Suggested Citation: Suggested Citation
Asbury, Anson, Anyone for Tennis? Technical Foot Faults and the Conservation Easement Tax Deduction (July 1, 2016). Tax Management Real Estate Journal, Vol. 32, p. 195, July 2016, Available at SSRN: https://ssrn.com/abstract=2803584
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.