Review of Reviews: Extinguishing and Amending Tax Deductible Conservation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman

Review of Reviews: Extinguishing and Amending Tax Deductible Conservation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman

Nancy A. McLaughlin, "Extinguishing and Amending Tax Deductible Conservation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman,” 13 Florida Tax Review 217 (2012)

 

The Internal Revenue Code provision allowing deductions for charitable easements benefits all of society. For example, on that piece of beautiful land overlooking Lake Erie, currently wooded and devoid of houses, we could either visually enjoy that vista in perpetuity (a type of public conservation easement), or a developer could build a behemoth there, blocking all scen

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