Title

Trying Times: Conservation Easements and Federal Tax Law (Sept. 2020)

Document Type

Article

Publication Date

9-2020

Abstract

Since 2005, the courts have decided more than 90 cases involving challenges to deductions claimed with respect to conservation easement donations. More than 135 opinions have been issued in these cases due to appeals, motions for reconsideration, and the issuance of separate opinions addressing specific issues. This outline, which is updated annually, discusses the case law and other developments in the conservation easement donation context.

Share

COinS