Article

Conservation Easements

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Abstract

The IRS has added syndicated conservation easement transactions to its list of dirty dozen tax scams, increasing its concern raised in a Notice 2017-10. Perhaps this is a good time to review some of the requirements for deductible conservation easements and the pitfalls taxpayers have encountered. The stakes can be high, both as to the amount of deduction available and the penalties incurred when the easement is denied for failure to meet the requirements of the Code and regulations.

How to Cite:

Achenbach, R. P., (2019) “Conservation Easements”, Agricultural Law Digest 30(9), 65–67.