2014 US Code
Title 16 - Conservation (Sections 1 - 7304)
Chapter 28 - Wild and Scenic Rivers (Sections 1271 - 1287)
Sec. 1285 - Claim and allowance of charitable deduction for contribution or gift of easement
| Publication Title | United States Code, 2012 Edition, Supplement 2, Title 16 - CONSERVATION |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 16 - CONSERVATION CHAPTER 28 - WILD AND SCENIC RIVERS Sec. 1285 - Claim and allowance of charitable deduction for contribution or gift of easement |
| Contains | section 1285 |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 90-542, §14, Oct. 2, 1968, 82 Stat. 918. |
| Statutes at Large Reference | 82 Stat. 918 |
| Public and Private Law | Public Law 90-542 |
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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.
(Pub. L. 90–542, §14, Oct. 2, 1968, 82 Stat. 918.)
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