Land Use Ordinances & Development Standards
Acquisition of Land & Easements
Case for Conservation
Economic Benefits of Conservation
- Economic Benefits of Conservation
Org./Source: United States Tax Court
This 2011 Tax Court opinion found that the requirement of a cash contribution as a condition of acceptance of a façade easement did not, by itself, result in a finding that the payment was non-deductible as part of a quid pro quo transaction.
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Last modified Apr 06, 2011