Document Type
Article
Publication Date
8-2020
Abstract
Internal Revenue Code § 170(h)(5)(A) requires that the conservation purpose of a deductible conservation easement be “protected in perpetuity.” This article explains how the protected-in-perpetuity requirement should limit the parties’ ability to reserve the right to make post-donation changes to the terms of a deductible easement.
Recommended Citation
168 Tax Notes 819 (2020)
COinS