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Internal Revenue Code

S. 532

ELR Congressional Update

S. 498

ELR Congressional Update

S. 494

ELR Congressional Update

S. 493

ELR Congressional Update

Down the Rabbit Hole With the IRS’ Challenge to Perpetual Conservation Easements, Part Two

ELR Article

When the Internal Revenue Service began disallowing gifts of perpetual conservation easements for claimed failures of perpetuity requirements, it tumbled land trusts, landowners, and the U.S. Tax Court down the rabbit hole to a...

H.R. 1329

ELR Congressional Update

H.R. 1271

ELR Congressional Update

S. 395

ELR Congressional Update

H.R. 1062

ELR Congressional Update

H.R. 1019

ELR Congressional Update