Report to the Congress on the use of tax deductions for donations of conservations easements
Technical Report
·
OSTI ID:5421488
This report was mandated by Congress as part of the Temporary Tax Provisions Extension Act of 1980 (P.L. 96-541). The major findings of the study are: (1) Tax deductions for easement donations will tend to be a desirable policy option; (2) There appear to be substantial difficulties involved in valuing, monitoring, and enforcing easement donations; (3) The possibility of replacing deductibility with some other policy to encourage preservation is also considered; and (4) The IRS collected and analyzed data from three years of tax returns of both donors and recipients of conservation easements.
- Research Organization:
- Department of the Treasury, Washington, DC (USA). Office of Tax Analysis
- OSTI ID:
- 5421488
- Report Number(s):
- PB-88-145370/XAB
- Country of Publication:
- United States
- Language:
- English
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