Qualified conservation contributions
| Currency | Current through May 31, 2023 |
| Citation | 26 C.F.R. §1.170a-14 |
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1 cases
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Buckelew Farm, LLC v. Comm'r of Internal Revenue
...respect to valuing a donation of a partial interest in property, Treasury Regulation § 1.170A-7(c) provides that "[e]xcept as provided in § 1.170A-14, the amount the deduction under section 170 . . . is the fair market value of the partial interest at the time of the contribution." Treasury......
1 firm's commentaries
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Unsurprising Façade Easement Holding by Tax Court: Conservation Easement Must Be Recorded to Qualify for Deduction
...order to meet the perpetuity requirement of the Code and Regulations. Misti Schmidt Internal Revenue Code Section 170 and Section 1.170A-14 of the Treasury Regulations, not the least of which is the requirement that the easement be granted “in perpetuity.” In addition, the easement must be ......