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Tax Court Thoughtfully Reconsiders and Reverses Its Position on Validity of the "Proceeds Regulation"

In a reviewed opinion, Valley Park Ranch,Anchor the Tax Court thoughtfully reconsidered its position on the validity of the so-called “proceeds… ....

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Tax Court: Conservation Easement Proceeds Regulation Is Procedurally Invalid Under APA | Holland & Knight LLP

In holding that that Treas. Reg. § 1.170A-14(g)(6)(ii) (Proceeds Regulation) is procedurally invalid under the Administrative Procedure Act (APA), the U.S. Tax Court abandoned its. ....

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What You Need To Know About The Latest Conservation Easement Decision

The allure for landowners to enter into these agreements often stems from the potential for a federal income tax deduction. ....

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Local Investment Group Sues Land Trust After Tax Write-Off Denied

Local Investment Group Sues Land Trust After Tax Write-Off Denied
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SCOTUS Could Vacate Conservation Easement Regulations | Polsinelli

As the IRS and the Department of Justice continue to focus enforcement efforts on conservation easements, the Supreme Court has been asked to settle a dispute regarding the validity of. ....

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