STEVEN TOSCHER quoted in Tax Notes on Conservation Easement Tax Enforcement
Posted by Hochman Salkin Toscher Perez P.C. Posted on Wednesday, May 06, 2020
Enacting a safe harbor for conservation easement valuations may be an ideal way to reconcile Congress’s desire to preserve land with the IRS’s concerns about valuation abuse, according to a practitioner.
“In tax law, you can’t help but be involved in valuations,” said Steven Toscher of Hochman Salkin Toscher Perez PC. “But it’s not an exact science, and sometimes it can be a difficult determination. Perhaps a safe harbor here may be the way to resolve the problem.”
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