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Conservation Easement Audit Techniques Guide

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Org./Source: Internal Revenue Service
Year: 2012

The purpose of this audit technique guide (ATG) is to provide guidance for the examination of charitable contributions of conservation easements. Users of this guide will learn about the general requirements for charitable contributions and additional requirements for contributions of conservation easements.

http://www.irs.gov/businesses/small/article/0,,id=249135,...

Item type(s): Guide, Website
Topic tags: Federal Tax Law

Last modified by Nicole Faraguna

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Last modified Jun 14, 2012