Prop. regs. identify syndicated conservation easements as listed transactions

Prop. regs. identify syndicated conservation easements as listed transactions

In the wake of adverse decisions in the Sixth Circuit and the Tax Court, the IRS announced it is issuing proposed regulations, which it intends to finalize in 2023, that identify certain syndicated conservation easement transactions as listed transactions.
Source: Tax News
Read More here – Prop. regs. identify syndicated conservation easements as listed transactions