Open AccessExtinguishing and Amending the Tax-Deductible Conversation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman
Author(s) -
Nancy A. McLaughlin
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2012.1305
Subject(s) - easement , perpetuity , internal revenue , tax deduction , donation , tax court , context (archaeology) , business , government (linguistics) , law , law and economics , service (business) , political science , economics , finance , tax reform , gross income , taxpayer , state income tax , paleontology , linguistics , philosophy , marketing , biology