Zobrazeno 1 - 10
of 17
pro vyhledávání: '"Nancy A. McLaughlin"'
Autor:
Nancy A. McLaughlin
Publikováno v:
Florida Tax Review. 13
The Internal Revenue Service‘s victory in Carpenter v. Commissioner represented an important step in the agency‘s ongoing efforts to both address abuses and establish precedent consistent with congressional intent in the conservation easement don
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8b51586b09b14f9cc125b078388ae1bf
https://doi.org/10.5744/ftr.2012.1305
https://doi.org/10.5744/ftr.2012.1305
Autor:
Nancy A. McLaughlin
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4a77ed7d2c27d2053ffb6cd9cda4549a
https://doi.org/10.2139/ssrn.4003648
https://doi.org/10.2139/ssrn.4003648
Autor:
K. King Burnett, Roger Colinvaux, John D. Echeverria, Adam Looney, Nancy A. McLaughlin, Janet E. Milne, Ann Taylor Schwing
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::262d6e5686e1432ee1f3565bd405f684
https://doi.org/10.2139/ssrn.3949590
https://doi.org/10.2139/ssrn.3949590
Autor:
Nancy A. McLaughlin
Publikováno v:
SSRN Electronic Journal.
Since 2005, the courts have decided more than 90 cases involving challenges to deductions claimed with respect to conservation easement donations. More than 135 opinions have been issued in these cases due to appeals, motions for reconsideration, and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::760e26635ec488bfc8b382d4966aef21
https://doi.org/10.2139/ssrn.3691101
https://doi.org/10.2139/ssrn.3691101
Autor:
Nancy A. McLaughlin
Publikováno v:
SSRN Electronic Journal.
Second Amici Curiae Brief of Law Professors et al., filed in support of the government in the U.S. Court of Appeals for the Eleventh Circuit in Pine Mountain Preserve, LLP v. Commissioner, on appeal from U.S Tax Court No. 8956-13, 151 T.C. 247 (2018)
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0d337d110b6c1261cc9718ba044f7790
https://doi.org/10.2139/ssrn.3511212
https://doi.org/10.2139/ssrn.3511212
Autor:
Nancy A. McLaughlin
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::69ffc4ab707a54ff985e5eded594445e
https://doi.org/10.2139/ssrn.3511214
https://doi.org/10.2139/ssrn.3511214
Autor:
Nancy A. McLaughlin
Publikováno v:
SSRN Electronic Journal.
Since 2006, the Tax Court, District Courts, and Circuit Courts have collectively issued more than one-hundred opinions relating to the federal charitable income tax deduction for the donation of perpetual conservation easements. This outline discusse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::302d975f3ae812d0f530796c15728db5
https://doi.org/10.2139/ssrn.3384360
https://doi.org/10.2139/ssrn.3384360
Autor:
Nancy A. McLaughlin
Publikováno v:
SSRN Electronic Journal.
Amici Curiae Brief of Law Professors et al., filed in support of the government in the U.S. Court of Appeals for the Eleventh Circuit in Pine Mountain Preserve, LLP v. Commissioner, on appeal from U.S Tax Court No. 8956-13, 151 T.C. 247 (2018).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d7891e46227d85b1822bef1c1703556d
https://doi.org/10.2139/ssrn.3511207
https://doi.org/10.2139/ssrn.3511207
Autor:
Nancy A. McLaughlin
Publikováno v:
Florida Tax Review. 19
The Internal Revenue Service (IRS) first officially sanctioned a charitable income tax deduction for the donation of a conservation easement in 1964. In 1980, Congress enacted § 170(h), which authorizes a deduction for the donation of a conservation
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0fb10c1d9ee727f3d876a18ab9f8a7f1
https://doi.org/10.5744/ftr.2016.10021
https://doi.org/10.5744/ftr.2016.10021
Autor:
Nancy A. McLaughlin
Publikováno v:
SSRN Electronic Journal.
This report was prepared by Nancy A. McLaughlin, Robert W. Swenson Professor of Law at the University of Utah S.J. Quinney College of Law, in her role as Reporter for the Uniform Law Commission's Uniform Conservation Easement Act Study Committee. The
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::508265aee0ae9788e07421bcef74ed67
https://doi.org/10.2139/ssrn.3101137
https://doi.org/10.2139/ssrn.3101137