Trying Times 2014 - Important Lessons to Be Learned from Recent Federal Tax Cases
By: Nancy A. McLaughlin, University of Utah S.J. Quinney College of Law
Since 2005, the courts have collectively issued more than 47 decisions involving challenges to deductions claimed under IRC § 170(h) with regard to conservation easement donations. This outline discusses the practical implications of recent court decisions for conservation easement donors and donees. This outline was prepared for a workshop of the same name at the Land Trust Alliance's national conference in Providence, RI, in September 2014.
Download Full Article