Conservation Tax Credit

News & Analysis as of

U.S. Tax Court Ruling in State Conservation Tax Credit Case Requires Income Recognition

In its recently issued opinion in the case of Route 231, LLC v. Commissioner, T.C. Memo 2014-30 (2/24/14), the United States Tax Court (the “Court”) held that a transfer of state tax credits to a 1% member who had contributed...more

Fiscal Cliff Deal Preserves Enhanced Conservation Easement Tax Benefits

Conservation easements are an effective tool for tax and estate planning and there are significant tax benefits to implementing them in 2013....more

Georgia Department of Revenue Proposes Conservation Tax Credit Rule Changes

The Georgia Department of Revenue Income is proposing a change to the Tax Division Rule on conservation tax credits. Interested parties seeking to comment on the proposed Rule should review the notice for further guidance....more

3 Results
|
View per page
Page: of 1