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Kiva Dunes and Golf Course Conservation Easements: Important Implications for Tax Deductibility of Conservation Easement Contributions

January 1, 2010, Free State Accountant
Several months ago, the Tax Court decided Kiva Dunes Conservation, LLC v. Commissioner, a case concerning valuation of a golf course conservation easement for purposes of a charitable contribution deduction. The case is likely to influence future conservation easement controversies. Click on attached pdf to read the article.