Download This PaperConservation Easements and Development Rights: Law and Policy
169 Tax Notes 531 (2020)
13 Pages Posted: 12 Feb 2021
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: 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 )
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