Go to Wolters Kluwer VitalLaw.comGo to Wolters Kluwer VitalLaw.com
VitalLaw®
  • Find answers to your questions
  • Log in to access your subscriptions
In depth. On point.
In depth. On point.
  • Home
  • Legal Directory
  • Home
  • Legal Directory
In depth. On point.
  • Articles
    • Articles
    • Historic Preservation Easement Deductions Disallowed for Failure to Meet Perpetuity Requirement (Del Monte LLC, TCM)
      • You have 1 more complimentary views available this month. Log in if you are already a customer
    • Partnerships’ Conservation Easement Deductions Reduced; Gross Valuation Penalties Imposed (Watson Lake Investments, TCM)
      • You have 1 more complimentary views available this month. Log in if you are already a customer
  • Articles
    • Articles

    Federal Tax Day - Current, J.2, Historic Preservation Easement Deductions Disallowed for Failure to Meet Perpetuity Requirement (Del Monte LLC, TCM), (Oct 20, 2026)

    Two partnerships were denied charitable contribution deductions for historic preservation easements because the donated property interests were not protected in perpetuity as required under Code Sec. 170. The easement agreements contained extinguishm ...

    © 2026 CCH Incorporated and its affiliates and licensors. All rights reserved.

    • Manage Cookie Preferences
    • Privacy Statement
    • Terms of Use