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Tax aspects of conservation easementsAuthor(s): William C. Siegel
Source: National woodlands. 29(2): 20-22
Publication Series: Miscellaneous Publication
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DescriptionA woodland owner may wish to guarantee that his or her forest land always remains as forest. Persons in this situation sometimes consider placing a conservation easement on the property to achieve that goal. A qualified conservation easement is defined as a transfer of a qualified real property interest means a restriction, granted in perpetuity, on the use that may be made of the property. A conservation easement on woodland can be created by either selling or donating the interest.
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CitationSiegel, William C. 2006. Tax aspects of conservation easements. National woodlands. 29(2): 20-22
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