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Trying Times 2014 - Important Lessons to Be Learned from Recent Federal Tax Cases

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Since 2005, the courts have collectively issued more than 47 decisions involving challenges to deductions claimed under IRC § 170(h) with regard to conservation easement donations. This outline discusses the practical implications of recent court decisions for conservation easement donors and donees. This outline was prepared for a workshop of the same name at the Land Trust Alliance's national conference in Providence, RI, in September 2014.

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