The Deal With Conservation Easements: A Traditionalist's View

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In the second part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Steve Small, one of the authors of the federal income tax regulations on conservation easements who is now in private practice, about the controversy surrounding the tax treatment of conservation easements.

Read Steve Small's piece in Tax Notes: 

• Some Dirty Realities About Syndicated Conservation Easements

For additional coverage, read these articles in Tax Notes:

• Partnership Asks for Do-Over in Easement Appeal
• IRS Win in Golf Course Easement Case Overturned
• Syndicated Easement Sponsor Warns Investors of IRS Audits
• Conservation Easement Safe Harbor May Allow Compromise
• DOJ Seeks to Leverage Conservation Easement Victory
• ‘Tide Has Turned’ on Easement Abuse, Says Desmond

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White