New Tax Law Could Enhance the Attractiveness of Conservation Easements
Jesse J Richardson, Jr. ( February, 1998 )
Summary
Properly drafted conservation easements qualify for a charitable contribution deduction under the provision, allowing the donor to take a deduction for income tax purposes. In addition, encumbering the land with a conservation easement should qualify the land for a reduction in value upon the death of the owner.
Details
| Organization | Virginia Cooperative Extension |
| Publisher | Virginia Polytechnic Institute & State University |
| Publication Date | February, 1998 |
| Publication Views | 416 |
| Material Type | Written Material |
Filed Under