Год выпуска: 2008 Автор: C. Timothy Lindstrom Издательство: Страниц: 304 ISBN: 1597263877
Описание
Voluntary land conservation, resulting from increasingly alluring tax benefits, has signifi cantly changed the face of land use in the United States and promises to have an even more significant influence in the future. There are more than 1,500 land truss in the U.S. today, involving millions of acres of land that have been permanently protected by conservation easements. Most of these land trusts depend heavily upon the significant income or estate tax benefits offered by the federal tax code as an incetive for voluntary land conservation. However, only a very small percentage of land trust personnel, landowners or their advisors, or even government officials, fully understand the complexity of the requirements for these tax benefits. This is a comprehesive book on the tax benefits of the charitable contribution, or bargain sale, of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts,...
