Question

Under the Internal Revenue Code, landowners may receive a tax deduction equal to the donative value of a conservati easement (i.e. the portion for which they are not paid in

cash)Which feature of a conservation easement qualifies such for a tax deduction? a. duration in perpetuity O b. reduction in the land value by over 50% O c. the tract is aesthetically pleasing O d. the cash portion of the conservation easement value must exceed 50%

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