Analysis

Tax Court Nod To Income Approach Props Easement Valuation

By Kat Lucero ( September 10, 2026, 4:17 PM EDT) -- The IRS has been adversarial toward taxpayers using what is known as the income approach to value conservation easements, but the method's legitimacy was significantly reinforced by the U.S. Tax Court in a recent decision that endorsed the use of the method to value a Los Angeles-area donated property....

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