A contribution of a qualified real property interest is deductible as a qualified conservation contribution if, among other requirements, the contribution is exclusively for conservation purposes. The ...
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 ...
The Internal Revenue Service and the Treasury Department issued a notice Monday offering a safe harbor for the deed language in charitable conservation easements. The safe harbor in Notice 2023-30 ...
The Colorado Cattlemen’s Agricultural Land Trust has completed a new 2,348-acre conservation easement with the Snyder family on Fish & Cross Ranch, a working cattle ranch located at the base of the ...
Payson City is considering placing a deed of conservation easement upon the 480-acre Forebay Area at the mouth of Payson ...
Forbes contributors publish independent expert analyses and insights. Guinevere Moore is a civil and criminal tax litigator. The IRS is aggresively pursuing taxpayers who participate in conservation ...
More than 62,200 acres along three South Carolina rivers are permanently protected after the state Forestry Commission closed the deal on a record-breaking conservation easement, officials announced ...
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