Trying Times: Conservation Easements and Federal Tax Law (October 2019)

57 Pages Posted: 30 May 2019 Last revised: 9 Oct 2019

See all articles by Nancy A. McLaughlin

Nancy A. McLaughlin

University of Utah S.J. Quinney College of Law

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

McLaughlin, Nancy A., Trying Times: Conservation Easements and Federal Tax Law (October 2019) (October 1, 2019). University of Utah College of Law Research Paper No. 312. Available at SSRN: https://ssrn.com/abstract=3384360 or http://dx.doi.org/10.2139/ssrn.3384360

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
801-581-5944 (Phone)
801-581-6897 (Fax)

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