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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
Environmental Law Reporter
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.