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A tax guide to conservation easements
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ISBN: 1610910540 9781610910545 9781597263870 1597263877 9781597263887 1597263885 Year: 2008 Publisher: Washington Island Press

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Abstract

This is a comprehensive book on the tax benefits of the charitable contribution, or "bargain sale," of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts, including the rules governing the operation of tax-exempt organizations such as land trusts. Clearly written, systematic in its coverage, it is intended to be of value for anyone who deals with land trust issues, including land trust staff and trustees, landowners, lawyers, accountants, government officials, and interested lay people. Structured for easy reference, A Tax Guide to Conservation Easements is designed to be used as a resource tool.

Conservancy
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ISBN: 1584653507 1611685206 9781611685206 9781584653509 1584654481 9781584654483 Year: 2003 Publisher: Lebanon, NH Dartmouth College :Published by University Press of New England

The conservation easement in California
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ISBN: 1610910583 1597268569 141753995X 9781597268561 9781417539956 9781610910583 1559638664 1559638672 9781559638661 9781559638678 Year: 1983 Publisher: Covelo, California

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The conservation easement is an effective and flexible technique for land preservation.The Conservation Easement in California, written by California attorneys expert in conservation law for The Trust for Public Land, is an authoritative legal handbook for the use of conservation easements in California. This book puts the conservation easement in context, discusses the historical and legal background of the conservation easement in California, its state and federal tax implications and the problems involved in drafting easements. Of special importance is the book's clear exposition of the statutory distinction between conservation and open space easements, which should be especially helpful to land trusts and public agencies at all levels who want to put these innovative techniques into practise.


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Time limited interests in land
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ISBN: 110723218X 1139508415 1139206702 1280774649 9786613685018 1139518097 1139515519 1139514598 1139517163 1139519026 9781139519021 9781139206709 9781139517164 9781280774645 9781107026124 1107026121 9781139515511 9781139508414 6613685011 9781139518093 9781139515511 9781139514590 Year: 2012 Publisher: Cambridge ; New York : Cambridge University Press,

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Abstract

A comprehensive comparative treatment of six instances of time-limited interests in land as encountered in fourteen European jurisdictions. The survey explores the commercial or social origins of each legal institution concerned and highlights their enforceability against third parties, their content and their role in land development. The commercial purpose of residential and agricultural leases is contrasted with the social aim of personal servitudes (and its common-law equivalent liferent) to provide sustenance for life to mostly family members making the latter an important estate planning device. Whereas the ingrained principles of leases and personal servitudes restrain the full exploitation of land, it is indicated that public authorities and private capital could combine to turn the old-fashioned time-limited institutions of hereditary building lease (superficies) and hereditary land lease (emphyteusis) into pivotal devices in alleviating the acute shortage of social housing and in promoting the fullest exploitation of pristine agricultural land.

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