easement tax

基本解釋

In 2000, another controversy erupted when the Owenses sued the county in a tax dispute over the conservation easement.
2000年的時(shí)候，另一場論戰(zhàn)爆發(fā)了，在一起涉及保護(hù)地役權(quán)的稅務(wù)爭端中，歐文斯夫婦起訴了邦德里縣。
One innovative way to do this is to offer landowners a state income-tax credit in exchange for a conservation easement on their property.
給土地所有者提供個(gè)人收入所得稅扣除，以換取基于所有者財(cái)產(chǎn)的保護(hù)管理權(quán)交易，是一個(gè)饒有新意的辦法。

Facade Easement: No (Qualified) Appraisal, No Tax Deduction.
FORBES: Conservation Easement Deduction Unhinged By Mortgage
If you have a big tax issue (say a lawsuit recovery, a casualty loss or conservation easement), keep that file separate.
FORBES: What To Give IRS In An Audit
With a conservation easement, you give some or all of the development rights on your land to a government agency or not-for-profit (there are more than 1, 700 local land trusts), and you get a federal income tax deduction for the gift (the difference in the value of the land before and after the easement is in place).
FORBES: Good And Bad News For Conservationists In New Tax Law