The IRS Is Changing How It Handles Conservation and Historic Preservation Easement Disputes National Law Review 2d
IRS creates new Office of Conservation Easements and ends uniform settlement initiatives National Law Review 3d Easement All sources
Fifth Circuit withdraws Sirius Solutions opinion and adopts new “Significant role” standard for the limited partner exception Tax Talks 4d Business (US) Tax All sources
IRS issues Proposed Regulations excluding income from certain Property Sales from fddei under section 250(b)(3)(a)(I)(VII) JD Supra 4d US Treasury