Download This PaperTrying Times: Conservation Easements and Federal Tax Law (October 2019)
57 Pages Posted: 30 May 2019 Last revised: 9 Oct 2019
Date Written: October 1, 2019
Abstract
Since 2006, the Tax Court, District Courts, and Circuit Courts have collectively issued more than one-hundred opinions relating to the federal charitable income tax deduction for the donation of perpetual conservation easements. This outline discusses these court decisions and other developments in the conservation easement donation context.
Keywords: conservation easement, 170(h), 8283, qualified appraisal, qualified appraiser, extinguishment, swap, recordation, valuation, syndication
JEL Classification: H20, H50, K11, K34, L30, Q20, Q24
Suggested Citation: Suggested Citation
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
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801-581-6897 (Fax)