Update regarding IRS Safe Harbor
As discussed in our most recent blog post, the IRS [...]
By Ellen A. Fred|2023-04-21T12:45:30-04:00April 19th, 2023|Blog, Exempt Organizations, Federal Law, IRS Positions and Tax Cases|
Deemed Approval and Amendments: Revisiting Safe-Harbor Clauses in Deductible Conservation Easements
Over the last several years, the IRS has challenged [...]
Notable Takeaways in the IRS’s Conservation Easement Audit Guide
The IRS and folks working in charitable conservation transactions [...]
IRS Issues Updated Form 8283 for Charitable Contributions
The IRS gifted us with a new, slightly reformatted [...]
Take a Deep Breath and Let’s Talk about Cheese: The next chapter on building envelopes and amendment clauses in Pine Mountain Preserve appellate opinion
In these trying times, it’s important to focus on anything [...]
Fall 2020 Conservation Easement Tax Update: Emanouil, Oconee Landing, and Syndications
In which we enjoy a rare taxpayer success against [...]
2020 Midyear Review – Conservation Tax Cases So Far
It is summertime and beautiful in California. Unfortunately, it’s [...]
New Year’s Update for Conservation Easement and Carbon Transactions
Tax Court Ignores IRS’s Commercial Timber Assault and CCLT Carbon [...]
Federal News: More Bad Law Bubbling Up from Syndicated and Overvalued Conservation Easements
IRS Continues to Attack Foot Faults and Retained Rights [...]
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, [...]