A contribution of a qualified real property interest is deductible as a qualified conservation contribution if, among other requirements, the contribution is exclusively for conservation purposes. The ...

Under California law, a grant deed is generally understood to transfer the entire fee title interest in real property, unless it expressly states otherwise. (See, e.g., Civil Code sections 1105 and ...

The IRS on Monday issued Notice 2023-30, which provides safe-harbor language for extinguishment and boundary line adjustment clauses in conservation easement deeds, as required by Section 605(d)(1) of ...

The Internal Revenue Service and the Treasury Department issued a notice Monday offering a safe harbor for the deed language in charitable conservation easements. Processing Content The safe harbor in ...

Add Yahoo as a preferred source to see more of our stories on Google. What Is an Easement? Why You Might Have to Share Your Property For many homebuyers, an easement is anything but easy to understand ...

Q: My mother deeded land to my brother who lived in a mobile home on her property. She told him to figure out how much land he wanted. With the help of his brother-in-law, he drew up the deed and my ...

A recent Office of Chief Counsel Generic Legal Advice Memorandum discussed the effect of an amendment clause in a conservation easement. The memorandum noted that there are many cases pending that ...