The 2011 amendments to Circular 230: what's ahead *

USA - July 21 2011
On August 2, 2011, the recent amendments to Treasury Department Circular No. 230 will take effect.

Kiva Dunes and Golf Course Conservation easements: important implications for tax deductibility of conservation easement contributions *

USA - November 16 2009
Several months ago, the Tax Court decided Kiva Dunes Conservation, LLC v. Commissioner, a case concerning valuation of a golf course conservation easement for purposes of a charitable contribution deduction.

Co-authors: Charles M. Ruchelman.