Add to ORKGA New Jersey federal district court decision, Estate of Gibbs v. United States, as the first litigated decision on the effect of the transfer of development rights on special use valuation recapture, has focused attention on what types of transfers of interests in land lead to recapture
The purpose of this Article is to demonstrate that a landowner possessing vested development rights ...
Purchasable development rights (PDR) programs are generally considered to provide permanent protecti...
The increased use of like-kind exchanges1 with real estate in recent years, coupled with the long-st...
Although relatively less use has been made of special use valuation of land in recent years, the hea...
The rule has been well settled since publication of the qualified use regulations in 1980 that lan...
At the time of enactment of special use valuation in 1976,1 no mention was made of the possibility o...
This paper discusses the use of a market-driven technique – transfer of development rights (TDR) – t...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
This NebGuide discusses farmland conservation easements and the process of estimating their value. T...
The transfer of rights to land is a legal act that results in the transfer of rights from one legal ...
As has been reported since the 1997 enactment of the family-owned business deduction and the substan...
To date, the Internal Revenue Service has not provided specific guidance on how easements should be ...
Selling development rights or easements has tax implications for landowners, especially those who h...
This paper discusses the use of a market-driven technique ? transfer of development rights ? to pres...
For purposes of this analysis transfer of development rights measures can be grouped into two major ...
The purpose of this Article is to demonstrate that a landowner possessing vested development rights ...
Purchasable development rights (PDR) programs are generally considered to provide permanent protecti...
The increased use of like-kind exchanges1 with real estate in recent years, coupled with the long-st...
Although relatively less use has been made of special use valuation of land in recent years, the hea...
The rule has been well settled since publication of the qualified use regulations in 1980 that lan...
At the time of enactment of special use valuation in 1976,1 no mention was made of the possibility o...
This paper discusses the use of a market-driven technique – transfer of development rights (TDR) – t...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
This NebGuide discusses farmland conservation easements and the process of estimating their value. T...
The transfer of rights to land is a legal act that results in the transfer of rights from one legal ...
As has been reported since the 1997 enactment of the family-owned business deduction and the substan...
To date, the Internal Revenue Service has not provided specific guidance on how easements should be ...
Selling development rights or easements has tax implications for landowners, especially those who h...
This paper discusses the use of a market-driven technique ? transfer of development rights ? to pres...
For purposes of this analysis transfer of development rights measures can be grouped into two major ...
The purpose of this Article is to demonstrate that a landowner possessing vested development rights ...
Purchasable development rights (PDR) programs are generally considered to provide permanent protecti...
The increased use of like-kind exchanges1 with real estate in recent years, coupled with the long-st...