Bar Exam Toolbox Podcast Episode 122: Listen and Learn -- Easements (Real Property)
In recent years, Colorado has developed and implemented one of the most comprehensive conservation easement (CE) income tax credit programs in the country, reflecting a state policy of incentivizing preservation of lands with...more
On June 11, 2019, the IRS and U.S. Department of Treasury issued final regulations requiring taxpayers to reduce their charitable contribution deduction by the amount of any state or local tax credits received (or expected to...more
On November 4, 2016, the IRS updated its Conservation Easement Audit Techniques Guide (CE Audit Guide) for the first time since March 15, 2012. According to the IRS’s introduction on its Audit Techniques Guide website,...more