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Full-Text Articles in Law
Ground Zero: The Irs Attack On Syndicated Conservation Easements, Beckett G. Cantley, Geoffrey C. Dietrich
Ground Zero: The Irs Attack On Syndicated Conservation Easements, Beckett G. Cantley, Geoffrey C. Dietrich
William & Mary Environmental Law and Policy Review
On June 25, 2020, the Internal Revenue Service (“IRS”) announced a settlement initiative (“SI”) to certain taxpayers with pending docketed cases involving syndicated conservation easement (“SCE”) transactions. The SI is the current culmination of a long series of attacks by the IRS against SCE transactions. The IRS has recently found success in the Tax Court against SCEs, but the agency’s overall legal position may be overstated. It is possible that the recent SI is merely an attempt to capitalize on leverage while the IRS has it. Regardless, the current state of the law surrounding SCEs is murky at best. Whether …
Local Land Trusts: A Comparative Analysis In Search Of An Improved Template For Land Trusts, Meagan Roach
Local Land Trusts: A Comparative Analysis In Search Of An Improved Template For Land Trusts, Meagan Roach
William & Mary Environmental Law and Policy Review
No abstract provided.
Kelo, Conservation Easements, And Forever: Why Eminent Domain Is Not A Sufficient Check On Conservation Easements' Perpetual Duration, Derrick P. Fellows
Kelo, Conservation Easements, And Forever: Why Eminent Domain Is Not A Sufficient Check On Conservation Easements' Perpetual Duration, Derrick P. Fellows
William & Mary Environmental Law and Policy Review
No abstract provided.
The Effects Of The Virginia Land Preservation Credit On Federal Taxable Income: Should The Right Hand Take From What The Left Hand Gave?, W. Eugene Seago
The Effects Of The Virginia Land Preservation Credit On Federal Taxable Income: Should The Right Hand Take From What The Left Hand Gave?, W. Eugene Seago
William & Mary Environmental Law and Policy Review
No abstract provided.
Creative Conservation 101: An Introduction To Local Land Trusts, Bradley C. Howard
Creative Conservation 101: An Introduction To Local Land Trusts, Bradley C. Howard
William & Mary Environmental Law and Policy Review
No abstract provided.