Congress Increases Scrutiny of Syndicated Conservation Easements
Senate Finance Committee launches investigation, while anti-syndication bill is introduced [...]
Tax Court Upholds Amendment Clauses but Continues Attack on Floating Homesites in Conservation Easements
When the Tax Court issued its opinion in Pine Mountain Preserve, [...]
Happy New Year’s Tidings for Land Trusts and Other Conservation Advocates
DOJ sues Syndicated Easement Promoters The Department of Justice has [...]
Three Autumn Cases Deny Golf Course and Syndicated Conservation Easement Tax Deductions
Service Focuses on Conservation Purpose Test and Division of Proceeds [...]
IRS Publishes New Gift Substantiation Regulations
Last month, the IRS issued final regulations entitled “Substantiation and [...]
Denial of Conservation Easement Deduction: Right Result, Puzzling Analysis
Earlier this month, the U.S. Tax Court handed down an [...]
Hobby Lobby Case Highlights Limitations on Charitable Deductions Claimed by Irrevocable Trusts
Green v. U.S., No. 16-6371 (10th Cir., Jan. 12, 2018) [...]
Abusive Syndications Further Spotlighted by ProPublica and Fortune
If my article on syndicated easement shelters and HR 4459 piqued your [...]
Bipartisan House Bill Addresses Syndicated Conservation Easement Tax Shelters
Last week, Representative Mike Kelly (R) of Pennsylvania and Representative [...]
Tax Court Declines to Follow First Circuit Ruling on Mortgage Subordinations & Conservation Easements
This month, the Tax Court revived a method to defeat [...]