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Property Valuation Chevron Deference U.S. Treasury

Holland & Knight LLP

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

Holland & Knight LLP on

In holding that that Treas. Reg. ยง 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

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