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Taxation & Estate Planning

: TaxProf Blog

McLaughlin: § 170 -- National Perpetuity Standards for Federally Subsidized Conservation Easements (Part 1)

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Nancy A. McLaughlin (Utah) has published Internal Revenue Code Section 170(h): National Perpetuity Standards for Federally Subsidized Conservation Easements -- Part 1: The Standards, 45 Real Prop., Prob. & Tr. J. 473 (2010). Here is the abstract: This Article is the first of two companion articles that (i) analyze the...

Full post as published by TaxProf Blog on February 10, 2011 (boomark / email).

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