This update includes not only a discussion of recent federal income tax legislation but also analysis and planning and practice tips not found in other articles, for example, that land devoted to agricultural purposes can have significant public benefit, per se, and that “entire interest” conservation contributions do not require diminution of the tax deduction on account of enhancement of value of other property owned by the donor or related parties.
Conservation Contributions: New Incentives, New Perspectives can be purchased as an e-book from BarnesandNoble.com.