The Scenic Route: Updates and Insights on Conservation Law
IRS Publishes New Gift Substantiation Regulations
Last month, the IRS issued final regulations entitled “Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions,” codified [...]
Denial of Conservation Easement Deduction: Right Result, Puzzling Analysis
Earlier this month, the U.S. Tax Court handed down an oddly reasoned memo opinion rejecting a North Carolina developer’s conservation [...]
Hobby Lobby Case Highlights Limitations on Charitable Deductions Claimed by Irrevocable Trusts
Green v. U.S., No. 16-6371 (10th Cir., Jan. 12, 2018) Practitioners and donors often forget a pesky donation limitation that [...]
Abusive Syndications Further Spotlighted by ProPublica and Fortune
If my article on syndicated easement shelters and HR 4459 piqued your interest, please check out “The Billion Dollar Loophole,” an excellent [...]
Bipartisan House Bill Addresses Syndicated Conservation Easement Tax Shelters
Last week, Representative Mike Kelly (R) of Pennsylvania and Representative Mike Thompson (D) of California introduced the Charitable Conservation Easement [...]
Tax Court Declines to Follow First Circuit Ruling on Mortgage Subordinations & Conservation Easements
This month, the Tax Court revived a method to defeat conservation deductions with its October 10 opinion published as [...]
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