Valuation of Preservation Easements After Whitehouse Hotel Limited Partnership (Law AND THE APPRAISER)
Appraisal Journal 2009, Fall, 77, 4
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Abstract This article looks at valuation of preservation easements within the context of the Internal Revenue Code and the U.S. Tax Court's interpretation of the law and its regulations in the recent court decision, Whitehouse Hotel Limited Partnership v. Commissioner of Internal Revenue.
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