McLaughlin on Kaufman : Tax Court Protects Public Investment in Conservation Easements

In two recent decisions, the Tax Court held that the conservation purpose of a conservation easement will be "protected in perpetuity" as required by IRC § 170(h) only if the holder is given an absolute right to a share of post-extinguishment proceeds. This short article discusses the import of this holding, as well as the court's approach to penalties and the deductibility of required cash payments to the donee

MoreLess

Year of publication:	2013
Authors:	McLaughlin, Nancy A.
Publisher:	[2013]: [S.l.] : SSRN

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource (18 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Emerging Issues, Vol. 6074, 2011 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 21, 2011 erstellt
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H29 - Taxation, Subsidies, and Revenue. Other ; K11 - Property Law ; K34 - Tax Law ; K32 - Environmental, Health, and Safety Law ; L31 - Nonprofit Institutions ; Q24 - Land
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013092096