A tax guide to conservation easements
By: by Timothy C. Lindstrom.
Publisher: Island Press
Published: 2008
Place of publication: Washington, DC
Language: eng
Number of pages: 286
ISBN-13: 9781597263870; 9781597263887
Subjects: Conservation easements -- United States
Table of contents: title: An overview of voluntary conservation tools; title: Basic tax law principles; title: Deductions are limited to "qualified conservation contributions"; title: Calculation of the tax benefit; title: Easement valuation; title: Substantiation requirements and penalties; title: Basic estate tax concepts; title: Conservation easements and estate and gift taxes; title: Conservation easements and other estate planning techniques; title: Other forms of charitable giving and estate taxes.