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Deeds Charitable Donations

Fox Rothschild LLP

Conservation Easements: Easement Deed Fails To Satisfy Perpetuity Requirement

Fox Rothschild LLP on

In Palmolive Building Investors, LLC v. Commissioner, 149 T.C. No. 18, the Tax Court denied a charitable contribution deduction of a donated façade easement because the easement deed failed to satisfy the perpetuity...more

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