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07 October 2024

Treasury and IRS issue final regulations listing syndicated conservation easements as abusive tax transactions

The IRS and Treasury Department today released final regulations (TD 10007) that identify certain syndicated conservation easement transactions as listed transactions that are required to be reported to the IRS by participants and material advisors. The final regulations adopt the December 2022 proposed regulations with some modifications. A Tax Alert is forthcoming.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2024-1838

 

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