Publication Date
5-2022
Document Type
Survey Article
Abstract
In 2021, the United States Court of Appeals for the Eleventh Circuit handed down several opinions involving U.S. federal income tax issues. Two of the court’s published opinions address federal income taxation of conservation easements. Conservation easements have been under significant scrutiny by the Internal Revenue Service (IRS), having earned a spot on the “Dirty Dozen” list of tax scams in 2019. This Article surveys the two published opinions issued in 2021 involving the U.S. federal income taxation of conservation easements.
Recommended Citation
Todd, Andrew
(2022)
"Federal Income Taxation,"
Mercer Law Review: Vol. 73:
No.
4, Article 12.
Available at:
https://digitalcommons.law.mercer.edu/jour_mlr/vol73/iss4/12