Trying Times: Conservation Easements and Federal Tax Law (Sept. 2020)

University of Utah College of Law Research Paper No. 396

207 Pages Posted: 2 Nov 2020 Last revised: 5 Dec 2020

See all articles by Nancy A. McLaughlin

Nancy A. McLaughlin

University of Utah S.J. Quinney College of Law

Date Written: September 9, 2020

Abstract

Since 2005, the courts have decided more than 90 cases involving challenges to deductions claimed with respect to conservation easement donations. More than 135 opinions have been issued in these cases due to appeals, motions for reconsideration, and the issuance of separate opinions addressing specific issues. This outline, which is updated annually, discusses the case law and other developments in the conservation easement donation context.

Keywords: Conservation Easement, Perpetuity, 170(h), 8283, Qualified Appraisal, Extinguishment, Swap, Recordation, Syndication, Amendment

JEL Classification: H20, H50, K11, K34, L30, Q20, Q24

Suggested Citation

McLaughlin, Nancy A., Trying Times: Conservation Easements and Federal Tax Law (Sept. 2020) (September 9, 2020). University of Utah College of Law Research Paper No. 396, Available at SSRN: https://ssrn.com/abstract=3691101 or http://dx.doi.org/10.2139/ssrn.3691101

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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