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    Down the Rabbit Hole with the IRS' Challenge to Perpetual Conservation Easements, Part One

    Posted March 2, 2021 Reviewed July 5, 2022
    Source
    Environmental Law Reporter
    Author
    Jessica E. Jay
    About This PDF

    Part one of this two-part article examines how the Internal Revenue Service lures the land conservation community and the Tax Court into Wonderland distortions, and the precarious tower of cards upon which its legal theories rest.

    Membership Required

    This resource is a Land Trust Alliance member benefit for the staff, board and volunteers of land trust and affiliate member organizations, and Alliance donors at the Protector level.