| Description |
1 online resource (xii, 286 pages) |
| Contents |
An overview of voluntary conservation tools -- Basic tax law principles -- Qualified conservation contributions -- Tax benefits -- Easement valuation -- Substantiation requirements and penalties -- Basic estate tax concepts -- Conservation easements and estate and gift taxes -- Conservation easements and other estate planning techniques -- Other forms of charitable giving and estate taxes |
| Summary |
"A Tax Guide to Conservation Easements is a comprehensive book on the tax benefits of the charitable contribution, or "bargain sale" of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts, including the rules governing the operation of tax-exempt organizations such as land trusts."--Jacket |
| Bibliography |
Includes bibliographical references (pages 275-279) and index |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
|
Print version record |
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digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
| Subject |
Conservation easements -- United States
|
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LAW -- Taxation.
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Conservation easements
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United States
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| Form |
Electronic book
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| LC no. |
2007045270 |
| ISBN |
9781610910545 |
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1610910540 |
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