Complete Issue
Author: Staff Editors.
Source: Volume 20, Number 02, January/February 2021 , pp.1-16(16)
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Abstract:
The complete issue includes all of the articles listed in the table of contents above, plus a brief review of IRS memoranda on the deductibility of conservation easement donations that include a constructive denial clause ILM 202002011 and a decision in TOT Property Holdings LLC v. Commissioner rejecting as overvalued a donated easement.Keywords: Advising the Family Foundation; Gift Agreements; Conservation Easements
Affiliations:
1: Family Foundation Advisor.