CURRENT VALUATIONS OF CONSERVATION EASEMENTS: AN ANALYSIS AND REVIEW.
| Autor: | ENGLEBRECHT, TED D., DOWIS, W. BRIAN, XIAOYAN CHU |
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| Zdroj: | Practical Tax Strategies; Sep2015, Vol. 95 Issue 3, p112-119, 8p |
| Abstrakt: | The article focuses on the Section 170(h) and Regulation 1.170A-14(h) of the U.S. Code governing the deductibility and valuation of conservation easement contributions for taxpayers and tax practitioners. |
| Databáze: | Supplemental Index |
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