§ 14.10 - Additional References
Jurisdiction | Washington |
§14.10 ADDITIONAL REFERENCES
APPRAISING CONSERVATION AND HISTORIC PRESERVATION EASEMENTS, Land Trust Alliance and the Appraisal Institute (4th ed. 2011). This manual is an authoritative guidebook for conservation easement appraisers, for conservation easement donors and their attorneys, and for government agencies and nonprofit organizations that acquire easements. It includes significant IRS and tax court rulings on valuation and current valuation and substantiation rules.
Elizabeth Byers, Karin Marchetti Ponte, & Janet Diehl, THE CONSERVATION EASEMENT HANDBOOK (2d ed. 2005), published by the Land Trust Alliance and the Trust for Public Land, Washington, D.C. This comprehensive guide is an essential resource for...
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- Summary
- § 14.1 - Introduction
- § 14.2 - Conservation Easements Distinguished from other Easements
- § 14.3 - The State Statutory Framework
- § 14.4 - Federal Tax Consequences
- § 14.5 - Real Property Tax Consequences
- § 14.6 - Valuation and Gift Substantiation Requirements
- § 14.7 - Transfer of Conservation Easements
- § 14.8 - Duration and Termination of Conservation Easements
- § 14.9 - Environmental Liability
- § 14.10 - Additional References
- § 14.11 - Forms and Checklists (included on the CD Accompanying this deskbook)
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