Syndicated Conservation Easements – Mining Concepts For Tax Dollars

Syndicated Conservation Easements – Mining Concepts For Tax Dollars

The recent Tax Court decision Coal Property Holdings is a good illustration of Reilly’s Fourth Law of Tax Planning – Execution isn’t everything but it’s a lot. This is a conservation easement syndication deal and the facts indicate that it is on the questionable side.
“In September 2013 Coal Property Holdings, LLC (Coal Holdings), acquired 3,713 acres of land in Tennessee that had been subject…

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