IRS Labels Syndicated Conservation Easements as “Listed Transactions,” Adds Disclosure Requirements
By EsqSocial Corporation 20/01/17
In a notice issued December 23, 2016, the IRS named certain syndicated conservation easements as “listed transactions,” a category of transactions which the IRS believes carry a strong potential for abusive tax avoidance. Consequently, taxpayers who...
By: Arnall Golden Gregory LLP