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- Title
CONSERVING THE FUTURE: POLICING SYNDICATED CONSERVATION EASEMENTS.
- Authors
Glass, J. W.
- Abstract
The article argues for the regulation of syndicated conservation easements to focus on valuation to curb abusive partnerships and tax theft and encourage investments into conservation. Topics discussed are income tax benefits and the rise of syndicated conservation easements, current state of regulation and enforcement of syndicated conservation easements based on data from the U.S. Internal Revenue Services (IRS), Tax Court decisions and trials, and legislative reforms on appraisals.
- Subjects
CONSERVATION easements; VALUATION of real property; SYNDICATES (Finance); TAX evasion; INCOME tax; UNITED States. Internal Revenue Service; UNITED States. Tax Court
- Publication
University of Florida Journal of Law & Public Policy, 2021, Vol 32, Issue 1, p133
- ISSN
1047-8035
- Publication type
Article