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- W2272163963 abstract "State income tax credits for conservation easements present new federal income tax issues, for which no authoritative guidance has been provided. In this report, reflecting on Professor Davenport's Tax Notes article of December 8, 2003, p. 1213, Professor Seago discusses why (and how) the bargain sale to charity rules are applicable to the receipt, use, and transfer of the credit. The author notes that the final resolution of the federal tax issues should not frustrate the states' conservation goals. That is, the federal government should not take away what the state government gives, but neither should established principles of taxation be abandoned. The bargain sale to charity rules appear to provide a framework for resolving these issues with a minimum of federal interference with the states' goals." @default.
- W2272163963 created "2016-06-24" @default.
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- W2272163963 date "2004-03-06" @default.
- W2272163963 modified "2023-09-23" @default.
- W2272163963 title "Federal Taxes and Transferable State Tax Credits: Another View" @default.
- W2272163963 hasPublicationYear "2004" @default.
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