Conservation easements and development rights law and policy by Nancy A. McLaughlin and Ann Taylor Schwing
By: MacLaughlin, Nancy A
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Material type: 
ArticlePublisher: 2020Subject(s): DONACIONES | IMPUESTOS | DEDUCCIONES | ESTADOS UNIDOS
In:
Tax Notes v. 169, n. 4, October 26, 2020, p. 531-543Summary: In this report, McLaughlin and Schwing examine section 170(h) requirements that limit a taxpayer’s ability to grant the donee of a eductible easement the discretion to approve development on the subject property postdonation.
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| OP 1820/2020/169/12-3 Building anew with old blueprints | OP 1820/2020/169/2 Tax Notes | OP 1820/2020/169/4 Tax Notes | OP 1820/2020/169/4-1 Conservation easements and development rights | OP 1820/2020/169/4-2 A legislative history of the modern tax whistleblower program | OP 1820/2020/169/5 Tax Notes | OP 1820/2020/169/5-1 Biden vs. Trump |
Resumen.
Disponible también en formato electrónico.
In this report, McLaughlin and Schwing examine section 170(h) requirements that limit a taxpayer’s ability to grant the donee of a eductible easement the discretion to approve development on the subject property postdonation.
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