Valuations of Conservation Easements - CourtsTell IRS to Ease Up

Date of Publication: 08/10/2009

Author: Scott D. McClure, Steven E. Hollingworth, Nicole D. Brown

This article reviews the general requirements for the income tax deduction and applicable limitations, reviews court decisions addressing the valuation of conservation easements and concludes that courts largely find significant value in conservation easements.

Attachments: courts_to_irs.pdf