Home      Login


Complete Issue  


Author:  Staff Editors.


Source: Volume 20, Number 02, January/February 2021 , pp.1-16(16)




Family Foundation Advisor

< previous article |return to table of contents

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.

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $60

< previous article |return to table of contents