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Tax Court Strikes Down IRS Rules on Land-Conservation Deals
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WASHINGTON—The U.S. Tax Court struck down IRS rules requiring taxpayers and promoters to disclose certain land-rights deals to tax authorities, damaging a high-profile agency enforcement initiative.
When the Internal Revenue Service and Treasury Department identified so-called syndicated conservation easements as potential tax shelters in 2016, the agencies failed to follow the formal notice-and-comment procedures required for federal regulations, the court ruled Wednesday.
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Tax Court Strikes Down IRS Rules on Land-Conservation Deals wsj.com /2 years ago
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