Conservation Easements and Development Rights: Law and Policy
169 Tax Notes 531 (2020)
13 Pages Posted: 12 Feb 2021
Date Written: October 26, 2020
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: 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
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.