Conservation Easement: IRS Audit Techniques Guide - Softcover

Service, Internal Revenue

Softcover

ISBN 10: 1304133923 ISBN 13: 9781304133922

Verlag: Lulu.com, 2013

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To be deductible, donated conservation easements must be legally binding, permanent restrictions on the use, modification and development of property such as parks, wetlands, farmland, forest land, scenic areas, historic land or historic structures. Current and future owners of the easement and the underlying property are bound by the terms of the conservation easement. Internal Revenue Code (IRC) x 170(h) states that a qualified conservation contribution is a contribution of a qualified real property interest (i.e., a restriction granted in perpetuity on the use which may be made of the real property) to a qualified organization exclusively for conservation purposes. The IRC and accompanying Treasury regulations outline the requirements to be met before a contribution is deductible. Qualified organizations that accept conservation easements must have a commitment to protect the conservation purposes of the donation and must have sufficient resources to enforce compliance with...

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• Verlag: Lulu.com
• Erscheinungsdatum: 2013
• ISBN 10: 1304133923
• ISBN 13: 9781304133922
• Einband: Tapa blanda
• Anzahl der Seiten: 103