FEDERAL · 16 U.S.C. · Chapter 28
Claim and allowance of charitable deduction for contribution or gift of easement
16 U.S.C. § 1285
Title16 — Conservation
Chapter28 — WILD AND SCENIC RIVERS
This text of 16 U.S.C. § 1285 (Claim and allowance of charitable deduction for contribution or gift of easement) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
16 U.S.C. § 1285.
Text
The claim and allowance of the value of an easement as a charitable contribution under section 170 of title 26, or as a gift under section 2522 of said title shall constitute an agreement by the donor on behalf of himself, his heirs, and assigns that, if the terms of the instrument creating the easement are violated, the donee or the United States may acquire the servient estate at its fair market value as of the time the easement was donated minus the value of the easement claimed and allowed as a charitable contribution or gift.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Source Credit
History
(Pub. L. 90–542, §14, Oct. 2, 1968, 82 Stat. 918.)
Cite This Page — Counsel Stack
Bluebook (online)
16 U.S.C. § 1285, Counsel Stack Legal Research, https://law.counselstack.com/usc/16/1285.