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Considering a Conservation Easement to Trim Your Tax Bill? Here’s What You Need to Know
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wsj.comWASHINGTON—The Internal Revenue Service is continuing its yearslong campaign against some aggressive land-rights deals known as syndicated conservation easements. Here’s what it’s all about.
A conservation easement is a binding promise by a landowner to limit development on a particular piece of property. The easements are typically given to land trusts and recorded in local property records. They act as constraints on future building and activity on the land.
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