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Top 6 IRS Attacks On Conservation Easement Deductions

Law360 (July 5, 2018, 6:15 PM EDT) -- Conservation easements, like diamonds, are forever. Similarly, the Internal Revenue Service believes that, just like diamonds, the tiniest imperfection in a conservation easement deed is fatal to its value. Like inclusions in diamonds, the alleged technical deficiencies in conservation easements are often inconspicuous to the untrained eye. However, the exacting scrutiny of an IRS audit has a way of magnifying — and at times skewing — a conservation easement’s true color and clarity. This article serves as an alert to potential donors of conservation easements regarding the top six IRS attacks that could render an easement valueless for federal income tax...

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