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Amendment Clauses In Easements: Ensuring Protection In Perpetuity, Nancy Mclaughlin
Amendment Clauses In Easements: Ensuring Protection In Perpetuity, Nancy Mclaughlin
Utah Law Faculty Scholarship
Internal Revenue Code § 170(h)(5)(A) requires that the conservation purpose of a deductible conservation easement be “protected in perpetuity.” This article explains how the protected-in-perpetuity requirement should limit the parties’ ability to reserve the right to make post-donation changes to the terms of a deductible easement.
Amici Curiae Brief, Pine Mountain Preserve, Llp V. Commissioner, Filed In The U.S. Court Of Appeals For The Eleventh Circuit, Nancy Mclaughlin
Amici Curiae Brief, Pine Mountain Preserve, Llp V. Commissioner, Filed In The U.S. Court Of Appeals For The Eleventh Circuit, Nancy Mclaughlin
Utah Law Faculty Scholarship
Amici Curiae Brief of Law Professors et al., filed in support of the government in the U.S. Court of Appeals for the Eleventh Circuit in Pine Mountain Preserve, LLP v. Commissioner, on appeal from U.S Tax Court No. 8956-13, 151 T.C. 247 (2018).