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Reservation of Rights Tax Deductions

Burr & Forman

Conservation Easements: Building Envelopes Doom Donation

Burr & Forman on

The Tax Court recently issued a full T.C. opinion which will impact a tremendous number of conservation easement donations. In Pine Mountain Preserve, LLLP v. Commissioner, 151 T.C. 4 (2018) the Tax Court found a reservation...more

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