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Tax Court: Conservation Easement Proceeds Regulation Is Procedurally Invalid Under APA

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In holding that that Treas. Reg. § 1.170A-14(g)(6)(ii) (Proceeds Regulation) is procedurally invalid under the Administrative Procedure Act (APA), the U.S. Tax Court abandoned its precedent in Oakbrook Land Holdings, LLC v....more

(ACOEL) | American College of Environmental...

Kisor Helps Auer Find Its Way Back To Seminole Rock

Shortly before the new year, when the holidays were in full swing, Kisor v. Wilkie celebrated its half-birthday.  That was quick.  Just six months ago – when short winter days were long summer nights, when peppermint mochas...more

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