Conservation Easements and Development Rights: Law and Policy

169 Tax Notes 531 (2020)

13 Pages Posted: 12 Feb 2021

See all articles by Nancy A. McLaughlin

Nancy A. McLaughlin

University of Utah S.J. Quinney College of Law

Ann Taylor Schwing

Independent

Date Written: October 26, 2020

Abstract

This article examines the requirements in Internal Revenue Code § 170(h) that limit a taxpayer’s ability to grant the donee of a deductible easement the discretion to approve development on the subject property post-donation.

Keywords: conservation easement, § 170(h), development rights, movable building areas, building sites

Suggested Citation

McLaughlin, Nancy A. and Schwing, Ann Taylor, Conservation Easements and Development Rights: Law and Policy (October 26, 2020). 169 Tax Notes 531 (2020), Available at SSRN: https://ssrn.com/abstract=3776184

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)

Ann Taylor Schwing

Independent ( email )

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