The Scenic Route: Updates and Insights on Conservation Law
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 [...]
New Cases Send Mixed Messages to Conservation Easement Donors
The Fifth Circuit encourages flexibility for conservation easement deductions in Bosque Mountain Ranch, while the Tax Court makes it [...]
Unsurprising Façade Easement Holding by Tax Court: Conservation Easement Must Be Recorded to Qualify for Deduction
Those familiar with conservation easements know that to qualify for a federal tax deduction, a conservation easement must meet several [...]
IRS Updates Conservation Easement Audit Techniques Guide
On November 4, 2016, the IRS updated its Conservation Easement Audit Techniques Guide (CE Audit Guide) for the first time [...]
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