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A Tax Guide to Conservation Easements Book

A Tax Guide to Conservation Easements
A Tax Guide to Conservation Easements, 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, A Tax Guide to Conservation Easements has a rating of 3 stars
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A Tax Guide to Conservation Easements, 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, A Tax Guide to Conservation Easements
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  • A Tax Guide to Conservation Easements
  • Written by author C. Timothy Lindstrom
  • Published by Island Press, June 2008
  • 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
  • This 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 relat
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Pt. I Basic Principles 1

Ch. 1 An Overview of Voluntary Conservation Tools 3

Ch. 2 Basic Tax Law Principles 11

Pt. II Regulatory Requirements for Deductible Conservation Easements 21

Ch. 3 Qualified Conservation Contributions 23

Pt. III Income Tax Benefits 93

Ch. 4 Tax Benefits 95

Ch. 5 Easement Valuation 147

Ch. 6 Substantiation Requirements and Penalties 163

Pt. IV Estate and Gift Tax Benefits 169

Ch. 7 Basic Estate Tax Concepts 173

Ch. 8 Conservation Easements and Estate and Gift Taxes 191

Ch. 9 Conservation Easements and Other Estate Planning Techniques 219

Ch. 10 Other Forms of Charitable Giving and Estate Taxes 225

App. A Internal Revenue Code Provisions Governing Conservation Easements 231

App. B Income Tax Regulations for Conservation Easements 235

App. C Uniform Conservation Easement Act 259

App. D IRS Notice 2004-41: Charitable Contributions and Conservation Easements 263

App. E IRS Ruling Relating to S Corporations 267

Glossary 273

Resources 275

Index 281


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A Tax Guide to Conservation Easements, 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, A Tax Guide to Conservation Easements

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A Tax Guide to Conservation Easements, 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, A Tax Guide to Conservation Easements

A Tax Guide to Conservation Easements

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A Tax Guide to Conservation Easements, 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, A Tax Guide to Conservation Easements

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