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Tax Deductions Conservation Easements Rule Against Perpetuities

Polsinelli

Easement Fund Victory on Perpetuity Will Result in More Attention on Valuation

Polsinelli on

In the latest victory for taxpayers, the Tax Court determined that the Treasury failed to follow federal law in enacting a conservation easement perpetuity rule known as the “proceeds regulation.” The majority opinion held...more

Freeman Law

Conservation Easement Deductions: A Primer on Key Provisions

Freeman Law on

The IRS has been focused on enforcement efforts targeting conservation easement transactions.  And IRS data indicates that more enforcement efforts lie ahead.  The Senate Finance Committee, which has been engaged in a...more

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