Understanding the Conservation Easement Tax Deduction (Or Strawberry Fields Forever)

An overview of the legislative history and case law development of the qualified conservation donation under IRC Section 170(h), also known as the conservation easement or facade easement tax deduction

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Year of publication:	2017
Authors:	Asbury, Anson
Publisher:	[2017]: [S.l.] : SSRN
Subject:	Steuervergünstigung \| Tax incentive

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Extent:	1 Online-Ressource (8 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: The Federal Lawyer, March 2016 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 22, 2016 erstellt
Classification:	H2 - Taxation, Subsidies, and Revenue ; H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H29 - Taxation, Subsidies, and Revenue. Other
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012969716