The Scenic Route: Updates and Insights on Conservation Law
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 [...]
Urban Agricultural Incentive Zones Act Extended
On September 27, 2017, California Governor Jerry Brown signed an extension of the Urban Agricultural Incentive Zones Act. Rather than [...]
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